MO HB898

Extends the expiration date of Missouri's income tax deduction for home energy audits and energy efficiency projects from December 31, 2013 to December 31, 2019.

Allows taxpayers to subtract 100% of costs for home energy audits conducted by certified entities and implementation of recommended energy efficiency measures from federal adjusted gross income, beginning January 1, 2009.

Limits individual taxpayers to a maximum $1,000 annual deduction and combined filers to a maximum $2,000 annual deduction.

Requires taxpayers to provide documentation including audit summaries, auditor certification numbers, proof of payment, and copies of recommendations to both the Department of Revenue and Department of Natural Resources.

Prohibits claiming the deduction for activities that received rebates or incentives through state-sponsored energy programs or utility companies.