Missouri Tax Deduction for Home Energy Efficiency Improvements

Tax Deduction for Home Energy Efficiency Improvements
Last Review: 04/20/2010
Incentive Type: Personal Deduction
Eligible Efficiency Technologies: Yes; specific technologies not identified, Energy audit costs
Applicable Sectors: Residential
Amount: 100% of the cost of eligible improvements
Maximum Incentive: $1,000 per return; $2,000 cumulatively per taxpayer
Program Start Date: 01/01/2009
Program Expiration Date: 12/31/2013
Web Site: http://www.dnr.mo.gov/energy/residential/homeenergyaudits.htm
Authority 1:
R.S. Mo. § 143.121(8)
Date Enacted:
Date Effective:
Expiration Date
In July 2008, the state of Missouri enacted legislation allowing homeowners to deduct from their income taxes the cost of home energy audits and energy efficiency improvements based on recommendations made in such an audit. The tax deduction is valid for expenses of this nature incurred on or after January 1, 2009. The deduction has a $1,000 limit per individual or joint taxpayer return and a $2,000 cumulative limit per individual or joint taxpayer. All deductions must be taken in the year in which the expenses were incurred. 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.

Audits must be performed by a home energy auditor certified by the Missouri Department of Natural Resources (DNR). The program website 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.

Personal Income Tax
Missouri Department of Revenue
P.O. Box 2200
Jefferson City , MO 65105-2200
Phone: (573) 751-3505
Fax: (573) 751-2195
E-Mail: income@dor.mo.gov
Web Site: http://dor.mo.gov/tax/personal/individual/

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