The Energy Conservation Installation Credit is for Montana residents making energy conservation improvements to their home or in a home they are building.

For the corporate tax deduction, see Energy Conservation Investment Deduction.

Eligibility

Any individual Montana resident with qualifying expenditures.

Qualifying Expenditures

The costs of materials and equipment that reduce the waste or dissipation of energy, or reduce the amount of energy required to accomplish a given amount of work installed in a home or other building.

Please Note: This credit only applies to the amount spent above the current International Energy Conservation Code with Montana amendments on windows, doors, skylights, and insulation for new construction after December 31, 2014.

Nonqualifying Expenditures

Most investments for repairs or maintenance will not qualify. Here is a sample list of investments not allowed for the credit. It is not a comprehensive list, only guidelines to assist you in determining if your investment qualifies:

  • Installing Carpet
  • Re-shingling or repairing a roof
  • Metal roofing with pigmented coating or asphalt roof with cooling granules
  • Paint
  • Replacing or repairing a failing foundation
  • Siding
  • Portable air conditioners
  • Space heaters
  • Insulating an unheated space
  • Gas fireplaces and fireplace inserts
  • Household appliances such as Energy StarĀ® stoves, washers, and dryers

Benefit

25% of the qualified costs up to $500 for individuals or $1000 for couples filing jointly

If a building is owned by more than one person, each owner may claim the credit on their investment.

Carry Over

This credit cannot be carried forward or backward.

Forms

You may calculate this credit using the Energy Conservation Installation Credit (Form ENGR-C).

Related Laws

Quick Information

Due Date

With Return

Benefit

25% of Costs up to Maximum

Related Forms and Links

Other Helpful Information