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.
