Energy Conservation Installation Credit

July 19, 2022

Summary

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.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	Montana
Incentive Type:	Personal Tax Credit
Web Site:	https://revenue.mt.gov/home/individuals/taxrelief_energy#Energy-Conservation-Installation-Credit-776
Administrator:	Montana Department of Revenue
Start Date:
Eligible Renewable/Other Technologies:	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
Incentive Amount:	25% of cost of capital investment
Maximum Incentive:	$500 per individual; up to $1,000 for a married couple filing jointly

Incentives

This program has 1 incentives

Technologies:	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
Sectors:	Residential, Multifamily Residential
Parameters:	The incentive is 25.00 % of cost, The incentive has a minimum of $500.00

Authorities

Name:

M.C.A. §15-32-109

Contact

Name:	Public Information Officer
Organization:	Montana Department of Revenue
Address:	P.O. Box 5805 Helena MT 59604-5805
Phone:	(406) 444-6900
Email:	DORCustomerAssistance@mt.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.