{"data":{"id":"us-mt/15-32-103","jurisdiction":"us-mt","citation":"15-32-103","heading":"Deduction for energy-conserving investments.","body":"(1) In addition to all other deductions from gross corporate income allowed in computing net income under chapter 31, part 1, a taxpayer may deduct a portion of the taxpayer's expenditure for a capital investment in a building for an energy conservation purpose, in accordance with the following schedule:\nIf the installation or investment\tIf the installation or investment is made\nis made in a residential building:\tin a building not used as a residence:\n100% of first $1,000 expended\t100% of first $2,000 expended\n50% of next $1,000 expended\t50% of next $2,000 expended\n20% of next $1,000 expended\t20% of next $2,000 expended\n10% of next $1,000 expended\t10% of next $2,000 expended\n(2) This tax treatment is subject to approval of the department, as provided in 15-32-106, and may not be claimed for so much of the expenditure and capital investment as is financed by a state, federal, or private grant for energy conservation.","path":["TITLE 15. TAXATION","CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES","Part 1. Investment in Energy Conservation or Alternative Energy"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0320/part_0010/section_0030/0150-0320-0010-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:29Z","sha256":"f52972fd6553c077f845b6fd56b1a8af2f0676df91a67cb5ce1c345972257752","source_id":"us-mt","stale":false,"prev":"us-mt/15-32-102","next":"us-mt/15-32-104"},"notice":"GroundRules: Original legal text. Not legal advice."}