Idaho homeowners looking to replace an old, uncertified wood stove with a new natural gas or propane heating unit, pellet stove, or EPA-certified woodstove can deduct 40% of the cost of the purchase and installation of the new unit. To do this, homeowners must receive proof of proper disposal of their old unit by visiting a DEQ-approved site. This tax deduction is only available to people filling out Idaho state income tax returns.
Example Eligible IAQ Activities:
Heat Source Replacement
Deduct 40% of the cost of the purchase and installation within the year the wood stove is replaced. Thereafter, you may deduct 20% of the cost of purchase and professional installation per year for the next 3 years. The total annual deduction cannot exceed $5,000.
DEQ is a state department created by the Idaho Environmental Protection and Health Act to ensure clean air, water, and land in the state and protect Idaho citizens from the adverse health impacts of pollution.
As a regulatory agency, DEQ enforces various state environmental regulations and administers a number of federal environmental protection laws including the Clean Air Act, the Clean Water Act, and the Resource Conservation and Recovery Act.
The agency is committed to working in partnership with local communities, businesses, and citizens to identify and implement cost-effective environmental solutions.