MO HB3337

Creates a Missouri state income tax credit for residential solar property expenditures that also qualify for the federal Section 25D residential energy tax credit, covering solar panels, inverters, utility meters, and associated devices

Tax credit rates increase over time: 30% of expenditures for tax years 2027-2032, 35% for 2033, and 40% for 2034 and beyond

Credits are refundable but cannot be carried forward to subsequent tax years or transferred, sold, or assigned to other parties

Department of Revenue required to promulgate rules for administration and verification of qualified amounts

Program sunsets six years after the effective date unless reauthorized by the General Assembly