Idaho Incentives and Laws



Last Updated April 2008


Idaho is the home of the Yellowstone/Teton Clean Energy Coalition (www.yellowstonetetoncleanenergy.org) and the Treasure Valley Clean Cities Coalition (www.tvcleancities.org). Coordinator contact information is listed in the Points of Contact section.

State Incentives

Biofuel Fueling Infrastructure Tax Credit

For taxable years beginning on or after January 1, 2007, and before December 31, 2011, qualified biofuel fueling infrastructure is eligible for a credit of up to 6% of the qualified investment against the corporate income tax. The allowable credit cannot exceed 50% of the income tax liability of the taxpayer. For the purpose of this incentive, biofuel is defined as any fuel offered for sale as a transportation fuel that is agriculturally derived and meets applicable ASTM standards including, but not limited to, ethanol, ethanol blended fuels, biodiesel, and biodiesel blended fuels. (Reference Idaho Statutes 63-3029M)
Biofuels Tax Deduction

Licensed motor fuel distributors may be eligible for a tax deduction based on the renewable content of the fuel. For pure biodiesel (B100), distributors may deduct the number of gallons sold to any person other than a licensed distributor during the tax reporting period. For a biodiesel blend, distributors may deduct the number of gallons of biodiesel contained in the blend that was imported, blended, or received from a licensed distributor who is a biodiesel producer during the tax reporting period; in the case of a licensed distributor who is also a producer, the deduction is only available when the producer sells biodiesel blends to a person who is not a motor fuel distributor licensed in Idaho. For ethanol blended fuel, distributors may deduct the number of gallons of denatured anhydrous ethanol contained in the fuel. The deduction may not exceed 10% of the volume of blended ethanol or biodiesel reported. (Reference Idaho Statutes 63-2407)
Point of Contact

John Crockett
Bioenergy Manager
Idaho Energy Division
Phone (208) 287-4894
Fax (208) 287-6700
John.Crockett@oer.idaho.gov

State Laws and Regulations

State Agency Petroleum Reduction Plan

All executive branch state agencies are required to reduce the petroleum consumption of their fleets by increasing the fuel economy of their vehicles and reducing the number of miles driven by each employee. Agencies must also give priority to acquiring hybrid electric vehicles and other fuel-efficient, low-emissions vehicles. (Reference Executive Order 2007-21)
Biofuel Fueling Infrastructure Grant Fund

The Rural Idaho Economic Development Biofuel Infrastructure Matching Grant Fund (Fund) is established to provide grants for up to 50% of the cost of installing new fueling infrastructure dedicated to offering biofuels for retail sale, or for upgrading existing fueling infrastructure in order to be compatible with biofuels for the purpose of offering biofuels for sale. The Fund will be administered by the Energy Division of the Department of Water Resources and expires on July 1, 2012. (Reference Idaho Statutes 42-1806)
Neighborhood Electric Vehicle (NEV) Access to Roadways

An NEV is defined as a self-propelled, electrically-powered, four-wheeled motor vehicle that does not produce emissions and conforms to the definition and requirements for low-speed vehicles as adopted in the federal motor vehicle safety standards under Title 49 of the Code of Federal Regulations, Part 571. An NEV must be titled, registered, and insured according to Idaho law and may only be operated by a licensed driver. NEVs may not be driven on or across any highway with a speed limit greater than 25 miles per hour. (Reference Idaho Statutes 49-115, 49-123, 49-402, and 49-663)
Liquefied Petroleum Gas (LPG) Board

The Idaho LPG Public Safety Act established the LPG Board and requires that LPG dealers meet educational, experience, and examination qualifications, and hold a valid individual license. LPG facilities must also be licensed. (Reference Idaho Statutes 54-5301 to 54-5317)
Biodiesel Definitions

Biodiesel is defined as any fuel that is derived in whole or in part from agricultural products and is suitable for use in diesel engines. A biodiesel blend is defined as any fuel produced by blending biodiesel with petroleum-based diesel to produce a fuel suitable for use in diesel engines. (Reference Idaho Statutes 63-2401)
Ethanol Blended Fuel Definition

Ethanol blended fuel, such as gasohol, is defined as any gasoline blended with 10% or more of anhydrous ethanol. (Reference Idaho Statutes 63-2401)
Alternative Fuels Tax

The motor fuel tax rate of $0.25 per gallon does not apply to special fuels dispensed into a motor vehicle that uses gaseous special fuels and displays a valid gaseous special fuels permit. Special fuels include compressed and liquefied natural gas, liquefied petroleum gas, hydrogen, and fuel suitable for use in diesel engines. The state excise tax on special fuels, determined on a gasoline gallon equivalent basis, still applies. Alternatively, an annual fee in lieu of the excise tax may be collected on a vehicle powered by gaseous special fuels, according to the gross vehicle weight rating of the vehicle. State government agencies are entitled to a refund of any special fuels tax paid to the vendor from which the fuel was purchased. No refund of special fuels tax shall be paid on special fuels used while idling a registered motor vehicle. Idling means a period of time greater than 15 minutes when the motor vehicle is stationary with the engine operating. (Reference Idaho Statutes 63-2401, 63-2402, 63-2423, and 63-2424)
Utilities/Private Incentives

Natural Gas Technical Assistance

Questar Gas offers technical assistance to customers wishing to convert vehicles to operate on compressed natural gas. The company provides financial analysis and fleet consulting services for alternative fuel use comparisons.
Point of Contact

Gordon Larsen
Natural Gas Vehicle Supervisor
Questar Gas
Phone (801) 324-5987
Fax (801) 324-5845
gordon.larsen@questar.com

Point of Contact

Jim Grambihler
Natural Gas Vehicle Operations
Questar Gas
Phone (801) 324-5119
Fax (801) 324-5485
jim.grambihler@questar.com

Points of Contact:

NAME/EMAIL	AGENCY	TITLE	PHONE/FAX
Sandy Shuptrine sandyshuptrine@wyom.net	Yellowstone/Teton Clean Energy Coalition	Clean Cities Coordinator/Executive Director	Phone: (307) 733-6371 Fax: (307) 733-6371
Beth Baird bbaird@cityofboise.org	Treasure Valley Clean Cities Coalition	Clean Cities Coordinator	Phone: (208) 384-3984 Fax: (208) 433-5650
Ernie Oakes ernie.oakes@go.doe.gov	U.S. Department of Energy, Golden Field Office	Project Manager	Phone: (303) 275-4817 Fax: (303) 275-4830
John Crockett John.Crockett@oer.idaho.gov	Idaho Energy Division	Bioenergy Manager	Phone: (208) 287-4894 Fax: (208) 287-6700
Jackie McCloughan jackie.mccloughan@itd.idaho.gov	Idaho Transportation Department	Fuel Systems Manager	Phone: (208) 334-8094 Fax: (208) 334-8595
Gordon Larsen gordon.larsen@questar.com	Questar Gas	Natural Gas Vehicle Supervisor	Phone: (801) 324-5987 Fax: (801) 324-5845
Jim Grambihler jim.grambihler@questar.com	Questar Gas	Natural Gas Vehicle Operations	Phone: (801) 324-5119 Fax: (801) 324-5485
Julie Shain julie.shain@gsa.gov	U.S. General Services Administration	Fleet Manager	Phone: (208) 321-9150 Fax: (208) 321-9518