IDAPA 35.01.01.140 — DEDUCTION FOR ENERGY EFFICIENCY UPGRADES (RULE 140)

Section 63-3022B, Idaho Code
Siding is not considered an energy efficiency upgrade. If a layer of insulation is placed beneath siding, the cost of the
insulation is deductible if it otherwise qualifies. If the siding consists of an outer shell for protection against the
weather and an inner layer of insulating material, the insulating material qualifies if the cost is separately identified
by the seller.
(4-6-23)