Deduction For Energy-Conserving Investment
Montana Tax Incentive
program summary
A corporation may deduct a portion of the cost of a capital investment in a building that promotes energy conservation. If the building is a residence, the taxpayer may deduct up to $1,800; if the building is non-residential, the deduction may be up to $3,600. Energy conservation is defined as reducing the waste or dissipation of energy or reducing the amount of energy required to accomplish a given quantity of work. New construction must surpass established standards of new construction to be eligible for this deduction.
eligible technologies
Building Insulation, Caulking/Weather-stripping, Custom/Others pending approval, Doors, Equipment Insulation, Heat recovery, Lighting, Lighting Controls/Sensors, Other EE, Programmable Thermostats, Windows
program administrator
Montana Department of Revenue
list of rebates
- Maximum rebate of $3600 (Building Insulation)
- Maximum rebate of $3600 (Caulking/Weather-stripping)
- Maximum rebate of $3600 (Custom/Others pending approval)
- Maximum rebate of $3600 (Doors)
- Maximum rebate of $3600 (Equipment Insulation)
- Maximum rebate of $3600 (Heat recovery)
- Maximum rebate of $3600 (Lighting)
- Maximum rebate of $3600 (Lighting Controls/Sensors)
- Maximum rebate of $3600 (Other EE)
- Maximum rebate of $3600 (Programmable Thermostats)
- Maximum rebate of $3600 (Windows)
program notes
- 2025-04-01 17:52:17
- Annual review, no policy changes.
- 2023-03-20 18:23:14
- Annual review, updated link and energy conservation definition as defined in 15-32-102.
- 2022-11-18 17:51:30
- Annual Review, updated program description
- 2016-08-23 19:45:35
- Annual review; no significant policy changes.