Last DSIRE Review: 04/23/2009
Program Overview:
| State: |
Missouri |
| Incentive Type: |
Personal Deduction |
| Eligible Efficiency Technologies: |
Yes; specific technologies not identified |
| Applicable Sectors: |
Residential |
| Amount: | 100% of the cost of eligible improvements | | Maximum Incentive: | $1,000 per return; $2,000 cumulatively per taxpayer |
| Web Site: |
http://www.dnr.mo.gov/energy/residential/homeenergyaudits.htm
|
Date Effective: 01/01/2009 Expiration Date 12/31/2013 |
Summary:
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 $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 sort 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 and instructions for becoming a certified auditor for the purpose of this incentive.
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