Montana

Summary: Montana Statute §15-32-109, the Energy Conservation Installation Credit, allows an individual taxpayer to take a credit for 25% of the expenditure for investment in the physical attributes of a building or the installation of a water, heating, or cooling system. The credit cannot exceed $500 and the investment must be for an energy conservation purpose.

Montana Statute § 15-32-103, the Deduction of Energy-Conserving Investment, allows a taxpayer to deduct a portion of his expenditure for a capital investment in a building for an energy conservation purpose.  If the building is a residence, up to $1800 may be deducted; if the building is non-residential, up to $3600 may be deducted.

Links:

• For an overview of Montana's tax incentives, please visit DSIRE.
• Click on the following to peruse the text of the bill regarding the Energy Conservation Installation Credit.
• Click on the following to peruse the text of the bill regarding the Deduction of Energy-Conserving Investment.
• For more information on the Energy Conservation Installation Credit, please visit the Montana Department of Revenue.
• For more information on the Deduction of Energy-Conserving Investment, please visit the Montana Department of Revenue.

Contact:

Public Information Officer
Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604-5805
Phone: (406) 444-6900

Summary: Montana's State Buildings Energy Conservation Bond program is designed to finance energy improvement projects on state-owned buildings. The Montana Department of Environmental Quality (DEQ) administers the program, which uses bond proceeds to fund the projects and energy savings to repay the bonds. The state government encourages its agencies to participate in the program to achieve available energy savings.  

Links:

• MT DEQ: State Buildings Energy Conservation Bond Program Website

Last Updated 06/22/2009

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