MontanaCorporate Tax Deduction
Deduction For Energy-Conserving Investment
You getIf the installation or investment is made in a residential building: 100% of first $1,000 expended 50% of next $1,000 expended 20% of next $1,000 expended 10% of next $1,000 expended If the installation or investment is made in a building not used as a residence: 100% of first $2,000 expended 50% of next $2,000 expended 20% of next $2,000 expended 10% of next $2,000 expended
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Quick facts
- Incentive type
- Corporate Tax Deduction
- Amount
- If the installation or investment is made in a residential building: 100% of first $1,000 expended 50% of next $1,000 expended 20% of next $1,000 expended 10% of next $1,000 expended If the installation or investment is made in a building not used as a residence: 100% of first $2,000 expended 50% of next $2,000 expended 20% of next $2,000 expended 10% of next $2,000 expended
- Administrator
- Montana Department of Revenue
- Applies to
- State, Commercial, Industrial, Agricultural
- Technologies
- Equipment Insulation, Lighting, Lighting Controls/Sensors, Heat recovery, Programmable Thermostats, Caulking/Weather-stripping, Building Insulation, Windows, Doors, Custom/Others pending approval, Other EE
Dates
- Source last updated
- March 27, 2026
About this incentive
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.
Data updated . Always confirm details on the official program website before applying. Programs change frequently.