Solar & Battery Regulation & Incentive Programs

Wood-Burning Heating System Deduction

Program Overview


Category:
Financial Incentive
Program Type:
Personal Tax Deduction
Implementing Sector:
State
State:
Alabama
Eligible Storage Technologies:
Biomass
Incentive Amount:
100%
Maximum Incentive:
None
Applicable Sectors:
Residential
Last Updated:
10/12/2018

Summary

This statute allows individual taxpayers a deduction for the purchase and installation of a wood-burning heating system. The deduction is equal to the total cost of purchase and installation for the conversion from gas or electricity to wood when the system is used as the primary energy source for heating a home. The deduction must be taken for the taxable year during which the conversion was completed. Note that this incentive is for the conversion of an existing system and not for the first-time installation of a wood-burning system.


Authorities

NameEnacted DateEffective DateExpired Date
Code of Ala. § 40-18-15 (16)