Income Tax Deduction for Energy Efficiency Upgrades

If you live in an Idaho home that was built, under construction, or permitted before January 1, 2002, you can deduct 100% of the cost of qualifying efficiency upgrades from your state income tax. Eligible work includes added insulation, more efficient windows, storm windows, weather stripping and caulking, and duct sealing and insulation, and the home must be your primary residence. Claim it on the Idaho State Tax Commission form, and ask the Commission for the most recent version.

Customers with pre-2002 Idaho primary residences can deduct 100% of the cost of qualifying upgrades, which makes insulation, window, air sealing, and duct work easier to sell. Work must meet or exceed the component criteria in the Idaho energy code version in effect the year of installation, and added insulation must supplement existing insulation rather than replace it. Customers claim the deduction themselves on Idaho State Tax Commission forms, so direct them to the Commission for current paperwork.

This is a personal income tax deduction for 100% of the cost of eligible efficiency improvements to existing Idaho primary residences built, under construction, or permitted before January 1, 2002. Eligible measures are added insulation, windows more efficient than existing ones, storm windows, weather stripping and caulking, and duct sealing and insulation, each meeting the Idaho energy code in effect in the year of installation. It targets residential taxpayers, including low-income households, and is claimed on Idaho State Tax Commission forms, so it is funded through foregone tax revenue rather than a budgeted incentive pool.