Idaho § 63-3022B DEDUCTION FOR ENERGY EFFICIENCY UPGRADES

Idaho Statutes

§ 63-3022B — DEDUCTION FOR ENERGY EFFICIENCY UPGRADES

Idaho § 63-3022B

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3022B (DEDUCTION FOR ENERGY EFFICIENCY UPGRADES) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3022B (2026).

Text

(1)An individual taxpayer may deduct from taxable income an amount actually paid or accrued by the individual taxpayer during the taxable year for the actual installation of energy efficiency upgrade measures within any existing residence. As used in this section, "existing residence" means any residence in the state of Idaho that serves as the primary place of residence of the individual taxpayer in being, under construction, or subject to an outstanding legal building permit on or before January 1, 2002.

(2)As used in this section:

(a)"Energy efficiency upgrade measure" means an energy efficiency improvement to the building envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the international energy conservation code

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(1) An individual taxpayer may deduct from taxable income an amount actually paid or accrued by the individual taxpayer during the taxable year for the actual installation of energy efficiency upgrade measures within any existing residence. As used in this section, "existing residence" means any residence in the state of Idaho that serves as the primary place of residence of the individual taxpayer in being, under construction, or subject to an outstanding legal building permit on or before January 1, 2002.
(2) As used in this section:
(a) "Energy efficiency upgrade measure" means an energy efficiency improvement to the building envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the international energy conservation code (IECC) in effect in Idaho during the taxable year in which the improvement is made or accrued.
(b) "Energy efficiency upgrade measure" includes:
(i) Insulation that shall be added to existing insulation not in replacement of existing insulation;
(ii) Windows that may replace less efficient existing windows;
(iii) Storm windows;
(iv) Weather stripping and caulking; and
(v) Duct sealing and insulation. Duct sealing requires mechanical fastening of joints and mastic sealant.

Legislative History

[63-3022B, added 1976, ch. 212, sec. 2, p. 773; am. 1995, ch. 111, sec. 10, p. 356.; am. 2012, ch. 202, sec. 1, p. 542; am. 2013, ch. 4, sec. 3, p. 10.]