No - the pheromones are not deductible. Assuming this is the state of Colorado you are referring to, the CO Department of Revenue states the following:
Wildfire mitigation measures that qualify for the subtraction are any of the following activities so long as such activities meet or exceed any applicable standards established by the Colorado State Forest Service or the Division of Fire Prevention and Control:
creating a defensible space around structures;
establishing fuel breaks;
thinning of woody vegetation for the primary purpose of reducing risk to structures from wildland fire; or
secondary treatment of woody fuels by lopping and scattering, piling, chipping, removing from the site or prescribed burning. For information about standard
For more information, see Income 65: Wildfire Mitigation Measures Subtraction
You may want to discuss this issue with the appropriate authorities. For information about standards established by the Colorado State Forest Service and the Division of Fire Prevention and Control, see:
