DPS Eligible for the Federal Excise Tax Exemption

SmartWaySM Transport is an innovative collaboration between EPA and the freight sector designed to improve energy efficiency, reduce greenhouse gas and air pollutant emissions, and improve energy security.

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.

Diamond Power Systems are among the list that is eligible for Federal Excise Tax Exemption. For additional information regarding the tax exempt status of these idling reduction devices, please contact Stephanie Bland or Celia Gabrysh from the IRS at (202) 622-3130.

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
- Cummins Onan / Quiet Diesel
- Diamond Power Systems / Diamond Power Systems
- Double Eagle Industries / Gen-Pac
- Dunamis Power Systems / Promax 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
- Mantis Metalworks, LLC - Model 175
- Mechron Power Systems / CCS Lightning Cab Comfort System
- Navistar / Fleetrite APU
- Navistar / MaxxPower APU w/HVAC
- PDM Industries / Hp15
- Pony Pack, Inc. / Pony Pack
- Power Technology Southeast / PowerPac
- 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)
Source Link: http://www.epa.gov/smartway/transport/what-smartway/idling-reduction-fet.htm