Tax Deduction for Home Energy Audits and Energy Efficiency Improvements

July 19, 2022


In July 2008 Missouri enacted legislation allowing homeowners to take an income tax deduction of the cost of home energy audits and associated energy efficiency improvements. The tax deduction is valid for expenses incurred on or after January 1, 2009. Any deduction shall be claimed for the tax year in which the qualified home energy audit was conducted or in which the implementation of the recommended energy efficiency improvements occurred.

The deduction claimed cannot exceed $1,000 per year for individual taxpayers or exceed $2,000 per year for taxpayers filing combined returns. 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. After expiring at the end of 2013, the tax deduction was renewed in July 2014 (see S.B. 601). It is currently set to expire on December 31, 2020.

The home energy audit must be performed by a home energy auditor certified by the Missouri Department of Natural Resources before any efficiency improvements are performed in order for the improvements be eligible for the tax deduction. The program website contains a directory of certified auditors, instructions for becoming a certified auditor for the purpose of this incentive, factsheet and guidance documents, and Missouri Department of Revenue Form MO-HEA (used to claim the deduction).

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Missouri
Incentive Type: Personal Tax Deduction
Web Site:
Administrator: Missouri Department of Revenue
Start Date: 01/01/2009
Eligible Renewable/Other Technologies:
  • Custom/Others pending approval
  • Other EE
  • Yes; specific technologies not identified
Incentive Amount: 100% of the cost of eligible improvements
Maximum Incentive: $1,000 per year per individual; $2,000 per year for taxpayers filing combined returns


This program has 1 incentives
Technologies: Custom/Others pending approval, Other EE, Yes; specific technologies not identified
Sectors: Residential
Parameters: The incentive is 100.00 %, The incentive has a minimum of $2000.00


Name: 143.121(8) R.S. Mo.
Date Enacted: 07/10/2008
Effective Date: 01/01/2009
Expiration Date: 12/31/2020


Name: Personal Income Tax
Organization: Missouri Department of Revenue
Address: P.O. Box 2200
Jefferson City MO 65105-2200
Phone: (573) 751-3505

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.