Energy.gov

This incentive allows Arizona taxpayers to deduct the cost of converting an existing wood fireplace to a qualifying wood stove. The cost to purchase and install all necessary equipment is tax deductible, up to a maximum $500 deduction. Qualifying wood stoves must meet the standards of performance for new wood heaters manufactured after July 1990, or sold after July 1992 pursuant to [http://www.epa.gov/oecaerth/resources/policies/monitoring/caa/woodstover... 40 Code of Federal Regulations part 60, subpart AAA]. This deduction is for taxable years after December 31, 1993.