Idling Reduction Devices Eligible for Federal Excise Tax Exemption
In the Energy Improvement and Extension Act (EIEA) of 2008, Section 206 excludes certain idling reduction devices and advanced insulation from the federal excise tax.  This law amends section 4053 of the Internal Revenue Code.

For purposes of section 4053(9)(B) of the Internal Revenue Code, the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy and the Secretary of Transportation, has determined that the devices listed below reduce the idling of a tractor at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. For the purposes of EIEA, the effective date of the list is the first day after the enactment of EIEA (October 4, 2008). Companies interested in adding their technology to this list should contact EPA after reviewing the criteria for product eligibility.

Motor carriers must ensure that all devices installed on Commercial Motor Vehicles conform to the Federal Motor Carrier Safety Regulations, 49 CFR 393, Parts and Accessories Necessary for Safe Operation.  Those regulations of particular concern to users of auxiliary power units are contained in Section 393.28, Section 393.30, and SubPart E of Part 393.  These requirements dictate the specifications of installation of wiring and fuel systems for this equipment.

For additional information regarding the tax exempt status of these idling reduction devices, please refer to the instructions for Form 720, Quarterly Federal Excise Tax Return.  You may also contact Stephanie Bland or Celia Gabrysh from the IRS at (202) 622-3130.

Eligible Products for the Federal Excise Tax Exemption

These idling reduction technologies are organized by the technology type and listed by company/model:

Fuel Operated Heaters
•    Automotive Climate Control (ACC) / Fuel Fired Heater (air-to-air) FFHD 2
•    Espar / D1LC
•    Espar / D3LC
•    Espar / Airtronic D2
•    Espar / Airtronic D4
•    Espar / Hydronic 5
•    Espar / Hydronic 8-10-12
•    Teleflex A2
•    Teleflex A4
•    Teleflex X45
•    Volvo 41-11
•    Webasto / Air Top 2000
•    Webasto / Air Top 3500
•    Webasto / TSL 17
•    Webasto / Thermo 90S
Battery Air Conditioning/Heating Systems
•    AuraGen / Inverter / Charger System
•    Bergstrom, Inc./ NITE
•    DC Power Systems APU/AC
•    Dometic Corporation / Dometic
•    Driver Comfort System / Driver Comfort System
•    Freightliner Cascadia Park Smart System
•    Glacier Bay / Climacab
•    Idle Free Systems / Reefer Link System
•    Kenworth Truck Company / Kenworth Clean Power
•    Paddock Solar / Paddock Solar
•    Peterbuilt / Comfort Class System
•    Safer Corporation / VIESA
•    Sun Power Technologies / Sun Power
•    Volvo / 971-001/2
Auxiliary Power Units/Generator Sets

•    Aux Generators Inc. / Idle Hawk
•    Auxiliary Power Dynamics, LLC / Willis APU
•    Black Rock Systems / Black Rock
•    Carrier Transicold / ComfortPro APU
•    Centramatic / Centramatic APU
•    Comfort Master / Comfort Master
•    Cummins / ComfortGuard
•    Diamond Power Systems / Diamond Power Systems
•    Double Eagle Industries / Gen-Pac
•    Dunamis Power Systems APU
•    E-Z On APU
•    Flying J Inc / Cab Comfort System
•    Frigette Truck Systems / APU
•    Frigette Truck Systems / Gen Set 1
•    Frigette Truck Systems / Gen Set 2
•    Gates Corporation / Cab Runner
•    Idle Solutions APU
•    Idlebuster / Idlebuster
•    Kohler / 3APU
•    Kohler / 7APU
•    Kool-Gen / KG-1000
•    Mechron Power Systems / CCS Lightning Cab Comfort System
•    Navistar / Fleetrite APU
•    Peterbuilt / Comfort Class
•    Pony Pack, Inc. / Pony Pack
•    RigMaster Power Systems, Inc.(Div. of International Power Systems Inc.) / Rig Master Power
•    Star Class / GEN-STAR 4500
•    Star Class / GEN-STAR 6000
•    Thermo King/ TriPac
•    TRIDAKO Energy Systems / Power Cube
•    Truck Gen / UCT 2-5.5
•    Truck Gen / UCT I-3.5
•    Truck Gen / UCT-APU
•    Volvo / 971-003/4  -(optional 82A-B1X)
Thermal Storage Systems
•    Autotherm Division Enthal Systems, Inc / T-2500 Energy Recovery System (ERS)
•    Webasto / BlueCool Truck
Shore Connection Systems
•    Comfort / Duo-Therm heat pump
•    Freightliner's Shorepower System
•    Phillips and Temro Industries / Cab Power 8500633
•    Shurepower, LLC / Shurepower
•    Teleflex, Inc. / CCU Shore Power
•    Volvo 5H-A1 / 120 V Shore Power Kit
•    Volvo LN-A1 /Inverter Charger Kit
•    Xantrex Technology / TRUCKPOWER Inverter/Charger & Cab

Related Links
Product exemption eligibility criteria

Detailed information about currently available idle reduction technologies for heavy-duty diesel engines in trucks and locomotives