MO HB1169

Creates a state income tax deduction for taxpayers who receive rebates or credits from solar garden ownership, equal to the full amount of rebates/credits received, effective January 1, 2016

Defines solar gardens as solar photovoltaic facilities owned and financed at least in part by customer subscribers who receive compensation through rebates or credits on their electricity bills

Directs the Missouri Public Service Commission to promulgate rules by August 28, 2016 for solar garden pilot projects operated by regulated electric utilities, excluding municipal utilities and rural electric cooperatives

Caps subscriber rebates or credits at 120% of average annual electricity consumption and allows at least 100% of solar garden energy to count toward state renewable energy mandates

Includes a 6-year sunset provision requiring reauthorization by the General Assembly, with automatic termination if not renewed