Solar & Battery Regulation & Incentive Programs
| Eligibility | Sectors | Technologies |
|---|---|---|
| % of cost25.0000 | Residential Multifamily Residential | Equipment Insulation Water Heaters Lighting Lighting Controls/Sensors Chillers Furnaces Boilers Heat pumps Air conditioners Heat recovery Programmable Thermostats Caulking/Weather-stripping Duct/Air sealing Building Insulation Windows Doors Other EE LED Lighting |
| max $500.0000 | Residential Multifamily Residential | Equipment Insulation Water Heaters Lighting Lighting Controls/Sensors Chillers Furnaces Boilers Heat pumps Air conditioners Heat recovery Programmable Thermostats Caulking/Weather-stripping Duct/Air sealing Building Insulation Windows Doors Other EE LED Lighting |
Individual taxpayers may claim a credit against their income tax liability for up to 25% of the costs of investment for energy conservation purposes in a building. The maximum credit is $500 per individual (a married couple filing jointly can claim a tax credit of $1,000). The credit must be claimed in the year that the expenditure is made. It is nonrefundable and may not be carried over to future years. For doors, windows, and skylights in new construction, only the amount spent to surpass the applicable state or federal construction and energy standards may be used.
Use Montana Department of Revenue Tax Form ENRG-C to take this credit.
| Name | Enacted Date | Effective Date | Expired Date |
|---|---|---|---|
| M.C.A. §15-32-109 |