Rutgers University | NJAES | SEBS     New Jersey Agricultural Experiment Station

Idle Reduction Equipment Excise Tax Exemption

The program provides a tax exemption on specified on-board idle reduction devices and advanced insulation systems.

Terms & Qualifications:

  • Provides tax exemption on qualified on-board idle reduction devices and advanced insulation.
  • Tax exemption applies to the installation of qualified equipment on vehicles after the vehicles have been placed into service.

Funding Available:

  • Full exemption from the federal excise tax imposed on the retail sale of heavy-duty highway trucks and trailers

Forms:
IRS Publication 510: http://www.irs.gov/pub/irs-pdf/p510.pdf
IRS Form 720: http://www.irs.ustreas.gov/pub/irs-pdf/f720.pdf

Program Administrator:
Excise Tax Branch, US Internal Revenue Service (IRS); US Department of Energy (DOE); Energy Efficiency & Renewable Energy (EERE)

See program website for expiration dates.

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