Tax Deduction for Home Energy Audits and Energy Efficiency Improvements

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Missouri

Name Tax Deduction for Home Energy Audits and Energy Efficiency Improvements
Incentive Type Personal Deduction
Applicable Sector Residential
Eligible Technologies Custom/Others pending approval, Unspecified technologies, Energy Audits; The Home Energy Audit must be performed before efficiency improvements are made.
Active Incentive Yes
Incentive Inactive Date 2013-12-31
Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 100% of the cost of eligible improvements







Start Date 2009-01-01







Maximum Incentive $1,000 per return per year; $2,000 cumulatively per taxpayer











Website http://www.dnr.mo.gov/energy/residential/homeenergyaudits.htm
Date added to DSIRE 2008-07-31
Last DSIRE Review 2012-12-03



References DSIRE[1]


Summary

In July 2008, Missouri enacted legislation allowing homeowners to take an income tax deduction of the cost of home energy audits and associated energy efficiency improvements. The tax deduction is valid for expenses incurred on or after January 1, 2009. Any deduction shall be claimed for the tax year in which the qualified home energy audit was conducted or in which the implementation of the recommended energy efficiency improvements occurred.

The deduction has a $1,000 annual limit per individual (or per joint taxpayer return) and a $2,000 cumulative limit per individual or joint taxpayer. A taxpayer may not take a deduction for work that received any type of incentive or rebate through the state or through a utility-sponsored program. This tax incentive will expire on December 31, 2013.

The home energy audit must be performed by a home energy auditor certified by the Missouri Department of Natural Resources before any efficiency improvements are performed in order for the improvements be eligible for the tax deduction. The program web site contains a directory of certified auditors, instructions for becoming a certified auditor for the purpose of this incentive, and a link to Missouri Department of Revenue Form MO-HEA used to claim the deduction.



      
     
Contact Name Personal Income Tax
Department Missouri Department of Revenue

Address P.O. Box 2200

Place Jefferson City, Missouri
Zip/Postal Code 65105-2200
Phone (573) 751-3505
Phone 2 (573) 751-2195

Email income@dor.mo.gov
Website http://dor.mo.gov/tax/personal/individual/

Authorities (Please contact the if there are any file problems.)

Authority 1: R.S. Mo. § 143.121(8)
Date Effective 2009-01-01
Date Enacted 2008-07-10
Expiration Date 2013-12-31

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"