Montana

Incentives/Policies for Renewables & Efficiency

Deduction For Energy-Conserving Investment

Last DSIRE Review: 05/02/2012

Program Overview:

State:	Montana
Incentive Type:	Corporate Deduction
Eligible Efficiency Technologies:	Comprehensive Measures/Whole Building, Custom/Others pending approval
Applicable Sectors:	Commercial, Industrial, Agricultural
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 Non-Residential: $3,600
Web Site:	http://revenue.mt.gov/forbusinesses/business_tax_incentives/corp_...
Authority 1:	MCA § 15-32-103

Summary:

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:

Public Information Officer
Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604-5805
Phone: (406) 444-6900
Web Site: http://revenue.mt.gov/default.mcpx

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