When did idling reduction devices become exempt from the federal excise tax?
On October 3, 2008, the President signed into law the Emergency Economic Stabilization Act of 2008 (Public Law 110-343). This law also enacted the Energy Improvement and Extension Act (EIEA) of 2008. Specifically, Section 206 of the EIEA excludes certain idling reduction devices and advanced insulation from the federal excise tax.