image of heavy truck, idling

'Bailout' Plan Includes Heavy Truck Tax Break for Idle-Reduction Devices

The recent $700 billion financial rescue plan not only bailed out financial institutions it also amended the Internal Revenue Code to give tax exclusions for idling reduction devices and advanced insulation, effective Oct. 3, 2008. According to the new law, heavy truck purchasers will not be required to pay the heavy truck tax on:

  • Any device or system of devices designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using one or more devices affixed to a tractor; and
  • Any insulation that has an R value of not less than R35 per inch.

However, for idling reduction devices to qualify for the tax break, they must be determined by EPA in consultation with the Department of Energy and DOT to reduce idling of such vehicles at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. To read the rule, search for "HR 1424" at thomas.loc.gov, and look for Section 206, "Exclusion from Heavy Truck Tax for Idling Reduction Units and Advanced Insulation."

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