Alabama

Incentives/Policies for Renewables & Efficiency

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Wood-Burning Heating System Deduction

Last DSIRE Review: 09/15/2009

Incentive Type:	Personal Deduction
State:	Alabama
Eligible Renewable/Other Technologies:	Biomass
Applicable Sectors:	Residential
Amount:	100%
Maximum Amount:	None
Terms:	Deduction must be taken in year of project's completion
Authority 1:	Code of Ala. § 40-18-15 (16)

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.

Contact:

Information Specialist - AL Dept. of Rev.
Alabama Department of Revenue
50 N. Ripley
Montgomery, AL 36132-7123
Phone: (334) 242-1000
Web Site: http://www.ador.state.al.us/

Please note: The information on the DSIRE web site provides an overview of incentives and other policies, but it should not be used as the only source of information when making purchasing decisions, investment decisions, tax decisions or other binding agreements. Please refer to the individual contact provided in each record to verify that a specific incentive or other policy is applicable to your specific project.