Qualifying Wood Stove Deduction (Idaho)

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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

Maximum Incentive 5000 annual limit

Program Administrator Idaho State Tax Commission
Website http://www.deq.state.id.us/air/prog_issues/burning/woodstoves.cfm
Date added to DSIRE 2006-03-22
Last DSIRE Review 2006-06-13

References DSIRE[1]


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.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"