Deduction For Energy-Conserving Investment (Montana)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Deduction For Energy-Conserving Investment|
|Incentive Type||Corporate Deduction|
|Applicable Sector||Agricultural, Commercial, Industrial|
|Eligible Technologies||Comprehensive Measures/Whole Building, Custom/Others pending approval|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount|| Residential: 100% of first $1,000 expended, smaller amounts for subsequent spending|
Non-Residential: 100% of first $2,000 expended, smaller amounts for subsequent spending
|Maximum Incentive|| Residential: $1,800|
|Program Administrator||Montana Department of Revenue|
|Date added to DSIRE||2005-06-16|
|Last DSIRE Review||2013-06-04|
A taxpayer may deduct a portion of the cost of a capital investment in a building that promotes energy conservation. If the building is a residence, up to $1,800 may be deducted; if the building is non-residential, up to $3,600 may be deducted. Energy conservation is defined as reducing the waste or dissipation of energy or reducing the amount of energy necessary to accomplish a given quantity of work. New construction must surpass established standards of new construction to be eligible for this deduction.
|Contact Name||Public Information Officer|
|Department||Montana Department of Revenue|
|Address||P.O. Box 5805|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||MCA § 15-32-103|
|Authority 2:||ARM 42.23.421, et seq.|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.