Idaho § 63-3022B - Deduction for Energy efficiency upgrades
Full text of Idaho Idaho Statutes § 63-3022B — Deduction for Energy efficiency upgrades, with citation guidance and answers to common questions.
§ 63-3022B. Deduction for Energy efficiency upgrades
(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.
[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.]
Frequently Asked Questions About Idaho § 63-3022B
What does Idaho Statutes § 63-3022B cover?
Section 63-3022B ("Deduction for Energy efficiency upgrades") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3022B?
A common citation format is "Idaho Statutes § 63-3022B" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3022B apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.