Qualifying Wood Stove Deduction (Idaho)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Idaho
Name	Qualifying Wood Stove Deduction
Incentive Type	Personal Deduction
Applicable Sector	Residential
Eligible Technologies	New natural gas or propane heating unit, pellet stove, or EPA-certified wood stove
Active Incentive	No
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	40% of cost of purchase and professional installation in first year, 20% for next 3 years
Start Date	1976-01-01
Expiration Date	None The date "None" was not understood.
Maximum Incentive	5000 annual limit
Program Administrator	Idaho State Tax Commission
Website	http://www.deq.state.id.us/air/prog_issues/burning/woodstoves.cfm
References	DSIRE

Summary

The state of Idaho offers taxpayers who buy new wood stoves, pellet stoves, or natural gas or propane heating units for their residences a tax deduction to replace old, uncertified wood stoves. You may deduct the cost of a new natural gas or propane heating unit, pellet stove, or EPA-certified wood stove if:

• it is in your residence,
• it replaces an old wood stove that does not meet EPA requirements,
• the purchase and replacement occurs within the same year, and
• the old wood stove is dropped off at a Department of Environmental Quality (DEQ)-approved site within 30 days.

The deduction is up to 40% of the cost of purchase and professional installation in the year the wood stove is replaced. For the next three years the deduction is 20% of the total cost per year. The total annual deduction cannot exceed $5,000.

The tax deduction applies only to the replacement of uncertified wood stoves. A common hearth fireplace is not considered a wood stove. However, the tax deduction applies if an old fireplace insert is replaced with another that meets current EPA standards, or with a certified wood stove, pellet stove, a gas/propane appliance, or other eligible heating device.

You must receive proof via a receipt when you drop your old wood stove off at a DEQ-approved site to be eligible for the credit. The fire-brick lining must be removed before drop-off. For additional tax credit instructions please visit the DEQ woodstoves website.

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

Authority 1:	IC 63-3022C
Date Effective	1976-01-01
Expiration Date	None

Incentive Contact

Contact Name	Public Information
Department	Idaho State Tax Commission
Address	PO Box 36
Place	Boise, Idaho
Zip/Postal Code	83722-0410
Phone	(208) 334-7500
Phone 2	(800) 972-7660
Email	taxrep@tax.state.id.us
Website	http://tax.idaho.gov/

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