Expired, Repealed, and Archived Idaho Incentives and Laws
The following is a list of expired, repealed, and archived incentives, laws, regulations, funding opportunities, or other initiatives related to alternative fuels and vehicles, advanced technologies, or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.
Regional Electric Vehicle (REV) West Plan
Archived: 04/03/2024
Idaho joined Arizona, Colorado, Montana, Nevada, New Mexico, Utah, and Wyoming (Signatory States) in signing the REV West memorandum of understanding (MOU) to create an Intermountain West Electric Vehicle (EV) Corridor that will make it possible to seamlessly drive an EV across the Signatory States’ major transportation corridors.
In 2019, the Signatory States signed a revised REV West MOU to update their EV corridor goals based on progress to date. Signatory States are committed to:
- Educate consumers and fleet owners to raise EV awareness, reduce range anxiety, and increase EV adoption;
- Coordinate on EV charging station locations to achieve a consistent user experience across Signatory States;
- Use and promote the REV West Voluntary Minimum Standards for EV charging stations and explore opportunities for implementing the standards in Signatory States;
- Identify and develop opportunities to incorporate EV charging stations into planning and development processes such as building codes, metering policies, and renewable energy generation projects;
- Encourage EV manufacturers to stock and market a wide variety of EVs within the Signatory States;
- Identify, respond to, and collaborate on funding opportunities to support the development of the plan; and
- Support the build-out of direct current (DC) fast charging stations along EV corridors through investments, partnerships, and other mechanisms.
The Signatory States maintain a coordination group composed of senior leadership from each state who meet on a quarterly basis and report on the above actions. For more information, see the REV West website.
Electric Vehicle and Hybrid Electric Vehicle (HEV) Exemption from Vehicle Testing Requirements
Repealed: 07/17/2023
Electric vehicles, plug-in hybrid electric vehicles, and HEVs are exempt from state motor vehicle inspection and maintenance programs. For more information, see the Idaho Vehicle Inspection Program website.
(Reference Idaho Statutes 39-116B and Senate Bill 1254, 2022)
Connected and Autonomous Vehicles (CAVs) Support
Archived: 04/24/2023
The Idaho Transportation Department (ITD) established the CAV Testing and Deployment Committee (Committee). The Committee will work to identify state agencies with jurisdiction to support the testing and deployment of CAVs, coordinate with the identified agencies about how to administer the testing of CAVs on roads, review existing state statues and administrative rules that impede the testing and deployment of CAVs on roads, and identify strategic partnerships to leverage the benefits of CAVs. ITD submitted a report on the Committee’s findings to the Office of the Governor on November 1, 2018.
(Reference Executive Order 2018-01)
Electric Vehicle (EV) Charging Station Funding
Archived: 10/06/2022
The Idaho Department of Environmental Quality (IDEQ) is accepting applications to fund direct current fast charging (DCFC) stations in strategic locations within Idaho. EV charging stations along specific highway corridors will be prioritized, as will stations within 0.5 miles of a major highway with 24 hour public access.
The program is funded by Idaho’s portion of the Volkswagen (VW) Environmental Mitigation Trust. For more information, including eligibility requirements, see the IDEQ VW Settlement website.
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)