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Product Type - Building
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Federal Tax Credit Specification
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Montana Tax Credit Specification
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Meets 2009 IECC & Amendments
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Improvements
No minimum standards for insulation that is not part of new construction
New construction
ceilings – R-49
crawlspace walls -- R-20
exterior walls -- R-21
finished basement walls – R-11
floors over unconditioned spaces – R-21
slab perimeter area four feet vertical or horizontal - R-13
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Federal Tax Credit
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Montana Tax Credit
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30% of cost, up to $1,500*
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25% of cost, up to $500**
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Federal Notes
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Montana Notes
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For insulation to qualify, its primary purpose must be to insulate (example: insulated siding does not qualify).
Must be expected to last 5 years OR have a 2 year warranty
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Unlike the federal credit, the Montana credit:
- is allowed for installation in dwellings, not only the taxpayer’s principal residence
- includes installation costs
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* Subject to a $1,500 maximum per homeowner for all improvements combined.
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** Subject to a $500 annual maximum per taxpayer per building for all improvements combined.
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