MO SB601

Extends the income tax deduction for home energy audits and energy efficiency projects from January 1, 2014 through December 31, 2020, previously set to expire December 31, 2013

Allows individual taxpayers to deduct 100% of costs for home energy audits conducted by department of natural resources-certified entities and implementation of recommended efficiency improvements

Caps annual deductions at $1,000 per individual taxpayer or $2,000 cumulatively per year for taxpayers filing combined returns

Requires taxpayers to provide the department of revenue with audit summaries, auditor certification numbers, and proof of costs paid, with a copy also submitted to the department of natural resources

Prohibits claiming deductions for activities that received rebates or other incentives through state-sponsored energy programs or utilities