Income Tax Deduction for Energy Efficiency Upgrades (Idaho)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Idaho

Name Income Tax Deduction for Energy Efficiency Upgrades
Incentive Type Personal Deduction
Applicable Sector Residential
Eligible Technologies Building Insulation, Caulking/Weather-stripping, Duct/Air sealing, Windows
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 100% of cost of material and labor

Program Administrator Idaho Tax Commission

References DSIRE[1]


Idaho residents with homes built or under construction before 2002, or who had a building permit issued before January 1, 2002, qualify for an income tax deduction for 100% of the cost of installing new insulation or other approved energy efficiency improvements in an existing residence. Any insulation added must be in addition to, not a replacement of, existing insulation. Other energy efficiency measures that may be deducted are windows that are more energy efficient than existing windows, storm windows, weather stripping and caulking, and duct sealing and insulation. The amount charged for labor is also deductible.

Customers should claim the deduction on forms from the Idaho State Tax Commission; contact the Idaho State Tax Commission for the most recent form.

Incentive Contact

Contact Name Public Information
Department Idaho Tax Commission
Address 800 Park Blvd. #4
Place Boise, Idaho
Zip/Postal Code 83722
Phone (208) 334-7660
Phone 2 (800) 972-7660

Authorities (Please contact the if there are any file problems.)

Authority 1: Idaho Code § 63-3022B

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"