Claim Your Tax Exemption for Reducing Idle Time

In a much-anticipated move, the Environmental Protection Agency (EPA) has completed its coordination with the Departments of Energy and Transportation as well as the IRS to approved idle-reduction devices for exclusion from the 12 percent federal excise tax (FET) under Section 206 of the Energy Improvement and Extension Act of 2008 (EIEA) (PL 110-343).

What does that mean to you? The removal of the FET offers tax relief to buyers of approved idle-reduction devices, and can result in savings of $100 to $1,200 per unit, depending on the cost of the device.

EPA has published a complete list of idle-reduction devices that are eligible for the retail excise tax exemption (see below). The types of idle-reduction devices include fuel operated heaters, battery air conditioning systems, auxiliary power units/generator sets, thermal storage systems, and shore connection systems.

ELIGIBLE PRODUCTS

Thermal Storage Systems:

  • Autotherm Division Enthal Systems, Inc / T-2500 Energy Recovery System (ERS)
    Webasto / BlueCool Truck
    Shore Connection Systems
    Comfort / Duo-Therm heat pump
    Freightliner's Shorepower System
    Phillips and Temro Industries / Cab Power 8500633
    Shurepower, LLC / Shurepower
    Teleflex, Inc. / CCU Shore Power
    Volvo 5H-A1 / 120 V Shore Power Kit
    Volvo LN-A1 /Inverter Charger Kit
    Xantrex Technology / TRUCKPOWER Inverter/Charger & Cab

Auxiliary Power Units/Generator Sets:

  • Aux Generators Inc. / Idle Hawk
    Auxiliary Power Dynamics, LLC / Willis APU
    Black Rock Systems / Black Rock
    Carrier Transicold / ComfortPro APU
    Centramatic / Centramatic APU
    Comfort Master / Comfort Master
    Cummins / ComfortGuard
    Diamond Power Systems / Diamond Power Systems
    Double Eagle Industries / Gen-Pac
    Dunamis Power Systems APU
    E-Z On APU
    Flying J Inc / Cab Comfort System
    Frigette Truck Systems / APU
    Frigette Truck Systems / Gen Set 1
    Frigette Truck Systems / Gen Set 2
    Gates Corporation / Cab Runner
    Idle Solutions APU
    Idlebuster / Idlebuster
    Kohler / 3APU
    Kohler / 7APU
    Kool-Gen / KG-1000
    Mechron Power Systems / CCS Lightning Cab Comfort System
    Navistar / Fleetrite APU
    Navistar / MaxxPower APU w/HVAC
    Peterbuilt / Comfort Class
    Pony Pack, Inc. / Pony Pack
    Power Technology Southeast / PowerPac
    RigMaster Power Systems, Inc. (Div. of International Power Systems Inc.) / Rig Master Power
    Star Class / GEN-STAR 4500
    Star Class / GEN-STAR 6000
    Thermo King/ TriPac
    TRIDAKO Energy Systems / Power Cube
    Truck Gen / UCT 2-5.5
    Truck Gen / UCT I-3.5
    Truck Gen / UCT-APU
    Volvo / 971-003/4 -(optional 82A-B1X)

Fuel Operated Heaters:

  • Automotive Climate Control (ACC) / Fuel Fired Heater (air-to-air) FFHD 2
    Espar / D1LC
    Espar / D3LC
    Espar / Airtronic D2
    Espar / Airtronic D4
    Espar / Hydronic 5
    Espar / Hydronic 8-10-12
    Teleflex A2
    Teleflex A4
    Teleflex X45
    Volvo 41-11
    Webasto / Air Top 2000
    Webasto / Air Top 3500
    Webasto / Air Top 5000 ST
    Webasto / DBW 2010
    Webasto / DBW 2020/300
    Webasto / NGW 300
    Webasto / Scholastic Heater
    Webasto / TSL 17
    Webasto / Thermo 50
    Webasto / Thermo 90S
    Webasto / Thermo 230/300/350

Battery Air Conditioning/Heating Systems:

  • AuraGen / Inverter / Charger System
    Bergstrom, Inc. / NITE
    DC Power Systems APU/AC
    Dometic Corporation / Dometic
    Driver Comfort System / Driver Comfort System
    Freightliner Cascadia Park Smart System
    Glacier Bay / Climacab
    Idle Free Systems / Reefer Link System
    Kenworth Truck Company / Kenworth Clean Power
    Navistar/Bergstrom / 12V Aux No-Idle HVAC
    Paddock Solar / Paddock Solar
    Peterbuilt / Comfort Class System
    Safer Corporation / VIESA
    Sun Power Technologies / Sun Power
    Volvo / 971-001/2

EPA has announced it will continue to update this list of eligible devices as new products become available and are approved under the product eligibility criteria.

For information regarding the tax exempt status of these idling reduction devices, please refer to the instructions for Form 720, Quarterly Federal Excise Tax Return, found at www.irs.gov. You may also contact Stephanie Bland or Celia Gabrysh from the Internal Revenue Service at (202) 622-3130.

For information regarding the list of EPA approved idling reduction devices, please contact Anthony Erb at (202) 343-9259 or Annie Kee at (202) 343-9218.

Loading