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Product Type - Residential Small Wind Energy Systems
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Federal Tax Credit Specification
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Montana Tax Credit Specification
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Has nameplate capacity of not more than 100 kilowatts
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Montana has no minimum small wind energy system standards.
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Federal Tax Credit
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Montana Tax Credit
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30% of cost
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Cost up to $500 per taxpayer*
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Federal Notes
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Montana Notes
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Must be placed in service** before December 31, 2016.
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The small wind energy system must be installed in the taxpayer’s principal residence.
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* The alternative energy credits are allowed only for initial installations. No credit is allowed for repair, maintenance, or upgrades.
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** The IRS defines “placed in service” as when the property is ready and available for use. |