Expired, Repealed, and Archived Idaho Incentives and Laws

The following is a list of expired, repealed, and archived incentives, laws, regulations, funding opportunities, or other initiatives related to alternative fuels and vehicles, advanced technologies, or air quality.

State Agency Petroleum Reduction Plan

Archived: 04/01/2018

All state agencies must reduce their fleets' petroleum consumption by increasing vehicle fuel economy and operating efficiency and reducing the number of miles driven by each employee. Agencies must also give priority to the purchase and use of hybrid electric vehicles and other fuel-efficient, low emission vehicles. (Reference Executive Order 2007-21)

Alternative Fuels Tax or Fee

Archived: 03/01/2015

A state excise tax applies to special fuels at a rate of $0.25 per gallon on a gasoline gallon equivalent basis with the exception of liquefied petroleum gas (propane), which is taxed on a diesel gallon equivalent basis. Special fuels include compressed natural gas (CNG), liquefied natural gas, propane, hydrogen, and fuel suitable for use in diesel engines. In lieu of paying an excise tax on gaseous motor fuels, owners of vehicles powered by CNG, propane, or hydrogen may pay an annual fee. The fee is based on gross vehicle weight rating (GVWR) as follows:

GVWR Fee
Less than or equal to 8,000 pounds (lbs.) $60
8,001-16,000 lbs. $89
16,001-26,000 lbs. $179
26,001 lbs. or more $208

Vehicle owners must purchase permits from gaseous fuels vendors and display the provided decal as evidence that the annual fee has been paid in lieu of the excise tax. Permits for vehicles that are converted to gaseous fuels after July 1 in any year are subject to a prorated fee.

(Reference Senate Bill 2338, 2014, and Idaho Statutes 63-2401 and 63-2424)

Biofuel Fueling Infrastructure Tax Credit

Expired: 12/31/2011

An income tax credit is available for qualified biofuel fueling infrastructure. The credit is 6% of the cost to install new, or upgrade existing, fueling infrastructure for the purpose of selling and dispensing biofuel. The allowable credit cannot exceed 50% of the taxpayer's income tax liability. 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. This incentive expires after December 31, 2011. (Reference Idaho Statutes 63-3029M)

Biofuel Fueling Infrastructure Grant Fund

Expired: 07/01/2009

The Rural Idaho Economic Development Biofuel Infrastructure Matching Grant Fund (Fund) provides 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 Energy Division of the Idaho Department of Water Resources administers the Fund. (Reference Idaho Statutes 42-1806)

Biofuels Tax Deduction

Repealed: 05/12/2009

The following was repealed by House Bill 338, 2009: 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)