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Last Updated August 23, 2016

Program Overview


Financial Incentive



Incentive Type:

Corporate Tax Deduction


Montana Department of Revenue

Start Date:


Expiration Date:


Web Site:

Applicable Sectors:

Commercial, Industrial, Agricultural

Eligible Renewable/Other Technologies:

Equipment Insulation, Lighting, Lighting Controls/Sensors, Heat recovery, Programmable Thermostats, Caulking/Weather-stripping, Building Insulation, Windows, Doors, Custom/Others pending approval, Other EE


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 for heating, cooling, or lighting. New construction must surpass established standards of new construction to be eligible for this deduction.