Qualifying Wood Stove Deduction

June 02, 2023


This incentive allows Arizona taxpayers to deduct the cost of converting an existing wood fireplace to a qualifying wood stove, a qualified wood fireplace, or a qualified gas-fired fireplace. The cost to purchase and install all necessary equipment is tax deductible, up to a maximum $500 deduction. Qualifying wood stoves and fireplaces must meet the standards of performance for new wood heaters manufactured after July 1990, or sold after July 1992 pursuant to 40 Code of Federal Regulations part 60, subpart AAA. This deduction is for taxable years after December 31, 1993.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Arizona
Incentive Type: Personal Tax Deduction
Web Site:
Start Date: 1/1/1994
Eligible Renewable/Other Technologies:
  • Biomass
Incentive Amount: Total cost, exclusive of taxes, interest and other finance charges
Maximum Incentive: $500


Name: A.R.S. § 43-1027
Effective Date: 1/1/1994


Name: Arizona Department of Revenue
Address: P.O. Box 29086
Phoenix AZ 85038-9086
Phone: (602) 255-3381

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.