What qualifies for the Energy Efficiency Upgrade subtraction?

To qualify for this subtraction, your Idaho residence must have existed, been under construction, or had a building permit issued on or before January 1, 2002.

Energy efficiency upgrade means an energy efficiency improvement to your residence's 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 tax year in which the improvement is made.

Energy efficiency upgrades include:
  • Insulation that is added to, not replacing, existing insulation. Insulated siding doesn't qualify unless the cost of the siding and the insulating material is separately stated, in which case the cost of the insulating material alone qualifies.
  • Windows that replace less efficient existing windows.
  • Storm windows.
  • Weather stripping and caulking.
  • Duct sealing and insulation. Duct sealing requires mechanical fastening of joints and mastic sealant.
The amount charged for labor to install the energy efficiency upgrades is also deductible. Storm doors no longer qualify for this deduction.

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