2005 Idaho Code - 63-3022B — DEDUCTION FOR INSULATION OF RESIDENCES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022B.  DEDUCTION FOR INSULATION OF RESIDENCES. For taxable years
commencing on and after January 1, 1976, 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, but not
replacement, of insulation within any existing building in the state of Idaho
which serves as a place of residence of the individual taxpayer. As used in
this section, "insulation" means any material commonly used in the building
industry and actually installed for the purpose of retarding the passage of
heat energy into or out of a building, including but not limited to, such
items as fiberglass insulation, weather stripping, double pane windows, and
storm doors and windows. As used in this section, "existing building" means
any building in being, under construction, or subject to an outstanding legal
building permit on the effective date of this act.