Tax Deduction for Home Energy Audits and Energy Efficiency Improvements

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Missouri
Name	Tax Deduction for Home Energy Audits and Energy Efficiency Improvements
Incentive Type	Personal Deduction
Applicable Sector	Residential
Eligible Technologies	Custom/Others pending approval, Unspecified technologies, Energy Audits; The Home Energy Audit must be performed before efficiency improvements are made.
Active Incentive	Yes
Incentive Inactive Date	2013-12-31
Implementing Sector	State/Territory
Energy Category	Energy Efficiency Incentive Programs
Amount	100% of the cost of eligible improvements
Start Date	2009-01-01
Maximum Incentive	$1,000 per return per year; $2,000 cumulatively per taxpayer
Website	http://www.dnr.mo.gov/energy/residential/homeenergyaudits.htm
References	DSIRE

Summary

In July 2008, Missouri enacted legislation allowing homeowners to take an income tax deduction of the cost of home energy audits and associated energy efficiency improvements. The tax deduction is valid for expenses incurred on or after January 1, 2009. Any deduction shall be claimed for the tax year in which the qualified home energy audit was conducted or in which the implementation of the recommended energy efficiency improvements occurred.

The deduction has a $1,000 annual limit per individual (or per joint taxpayer return) and a $2,000 cumulative limit per individual or joint taxpayer. A taxpayer may not take a deduction for work that received any type of incentive or rebate through the state or through a utility-sponsored program. This tax incentive will expire on December 31, 2013.

The home energy audit must be performed by a home energy auditor certified by the Missouri Department of Natural Resources before any efficiency improvements are performed in order for the improvements be eligible for the tax deduction. The program web site contains a directory of certified auditors, instructions for becoming a certified auditor for the purpose of this incentive, and a link to Missouri Department of Revenue Form MO-HEA used to claim the deduction.

Contact Name	Personal Income Tax
Department	Missouri Department of Revenue
Address	P.O. Box 2200
Place	Jefferson City, Missouri
Zip/Postal Code	65105-2200
Phone	(573) 751-3505
Phone 2	(573) 751-2195
Email	income@dor.mo.gov
Website	http://dor.mo.gov/tax/personal/individual/

Authorities (Please contact the if there are any file problems.)

Authority 1:	R.S. Mo. § 143.121(8)
Date Effective	2009-01-01
Date Enacted	2008-07-10
Expiration Date	2013-12-31

• Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.