Updated at 9:00 a.m. on October 7, 2024: DEQ issued an Air Quality Advisory for one Idaho county, Lemhi County, where all burning is prohibited. Take steps to protect your health and check DEQ’s open burning map for future burn decisions.
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Woodstove Funding Resources

DEQ’s woodstove changeout programs provide rebates for homeowners to replace older, more polluting stoves with cleaner-burning EPA-certified woodstoves, inserts, pellet stoves, or natural gas or propane units. We sponsor woodstove changeout programs in specific areas throughout the state as funding becomes available.

We are currently offering five woodstove rebate programs. To receive a rebate, applicants must meet the general requirements listed below, as well as any additional requirements that apply for specific programs.

General Requirements

  • Applicants must be the legal owner of the home or rental property. Renters are allowed to participate if approved by their landlord. Review the Homeowner/Tenant Agreement before submitting an application.
  • Homes must be located within the specified area.
  • The existing appliance must be a non-EPA-certified wood-burning appliance or an EPA-certified wood or pellet appliance manufactured at least 20 years ago.
  • All newly purchased and installed wood-burning appliances must meet current EPA certification requirements.
  • All purchases, installation, and destruction of the old stove must be performed by a DEQ-participating vendor.
  • The DEQ-participating vendor must take the old woodstove or pellet stove to a DEQ-approved recycler for disposal and obtain a proof-of-disposal receipt. Homeowners must retain a copy of the proof-of-disposal receipt for tax purposes and submit a copy of the receipt to DEQ:

Idaho Department of Environmental Quality
Woodstove Program
1410 N. Hilton St.
Boise, ID 83706

Federal Tax Deduction

The Inflation Reduction Act of 2022 reactivated the high-efficiency biomass (i.e., wood and pellet) heating products federal tax credit for consumers. The new tax credit applies to qualifying purchases and installations completed between January 1, 2023, and December 31, 2032.

  • Credit Amount: A tax credit of 30% of the purchase and installation costs (with a $2,000 annual cap and no lifetime limit) for tax years 2023 through 2032.
  • Qualifying Products: Qualifying products (i.e., any biomass-fueled heater) must have a thermal efficiency of at least 75% per the higher heating value (HHV) of the fuel. To determine product efficiency, reference the EPA-certified wood heater database or the manufacturer’s certification statement. Not all products on the EPA list qualify.

Visit the Hearth, Patio, Barbeque Association’s website for more details on this federal tax credit. Eligible consumers can also take advantage of Idaho’s statewide tax deduction.

Idaho's Statewide Tax Deduction

Idaho offers a statewide tax deduction to replace woodstoves not meeting the current EPA standards with newer, more efficient EPA-certified wood or pellet stoves or natural gas or propane heating units.

Taxpayers can deduct 40% of the actual cost paid for the purchase and professional installation in the year the woodstove is replaced. Taxpayers can also deduct 20% of the actual price paid for the purchase and professional installation per year for the next three years. The total annual deduction cannot exceed $5,000. The deduction amount cannot include any amount rebated through a woodstove changeout program.

Eligibility and Requirements

  • The existing appliance must be in the primary residence.
  • The existing appliance must be a woodstove not certified to comply with the 2020 particulate emission standards (refer to the EPA certification label on the stove). Retrofitting a fireplace is not eligible.
  • The purchase and installation must occur within the same calendar year.
  • The existing woodstove must be disposed of at a DEQ-approved recycler within 30 days of installation.
  • Homeowners must obtain a proof-of-disposal receipt from the DEQ-approved recycler and complete the homeowner information.
  • Homeowners must retain their copy of the proof-of-disposal receipt for tax purposes and submit a copy of the receipt to DEQ:

Idaho Department of Environmental Quality
Woodstove Program
1410 N. Hilton St.
Boise, ID 83706

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