Last Updated March 20, 2023
Corporate Tax Deduction
Montana Department of Revenue
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 to accomplish a given quantity of work. New construction must surpass established standards of new construction to be eligible for this deduction.