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.
- Full exemption from the federal excise tax imposed on the retail sale of heavy-duty highway trucks and trailers
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
Excise Tax Branch, US Internal Revenue Service (IRS); US Department of Energy (DOE); Energy Efficiency & Renewable Energy (EERE)
See program website for expiration dates.