Income Tax Deduction for Energy Efficiency Upgrades (Idaho)

Summary

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

Summary

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
Email	taxrep@tax.idaho.gov

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.