Deadlines are fast approaching for several federal energy tax credits* available to Missouri residents. These credits, covering 30% or more of the costs of eligible technologies, expand consumer access to new vehicles, appliances and home improvements that reduce their energy costs. Several of these tax credits are available for tax-exempt and governmental entities as well, in the form of a tax refund for the full value of the credit. For more information, please visit the Internal Revenue Service's Elective pay and transferability webpage.
*The Missouri Department of Natural Resources does not manage these federal tax credits. For all questions or guidance, please contact the IRS, which oversees the tax credit process.
NOTE: This web page is for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice.
| Tax Credit | Description | Eligibility Timeline |
|---|---|---|
| New electric vehicles (30D) | Up to $7,500 for a new vehicle from a registered dealership. | Vehicles purchased before Sept. 30, 2025, are eligible. |
| Used electric vehicles (25E) | Up to $4,000 for a used vehicle from a registered dealership. | Vehicles purchased before Sept. 30, 2025, are eligible. |
| Commercial and leased electric vehicles (45W) | Businesses and tax-exempt organizations that buy a qualified commercial clean vehicle may qualify for a clean vehicle tax credit up to $40,000. Consumers can also receive a discounted leased electric vehicle through a dealership that claims the credit. | Vehicles acquired before Sept. 30, 2025, are eligible. |
| Heat pump air conditioner/ heater (25C) | Up to $2,000 for a heat pump air conditioner. | Installations before Dec. 31, 2025, are eligible. |
| Heat pump water heater (25C) | Up to $2,000 a heat pump water heater. | Installations before Dec. 31, 2025, are eligible. |
| Weatherization/ insulation (25C) | Up to $1,200 for weatherization upgrades improvements like insulation and air sealing. | Installations before Dec. 31, 2025, are eligible. |
| Electrical panel (25C) | Up to $600 for installing an electrical panel. | Installations before Dec. 31, 2025, are eligible. |
| Home energy audit (25C) | Up to $150 to conduct a home energy audit. | Installations before Dec. 31, 2025, are eligible. |
| Rooftop solar installation (25D)* | 30% of qualifying costs related to purchasing and installing solar panels on your home. | Purchases made before Dec. 31, 2025 are eligible.* *Residential solar projects using third-party financing, where applicable, can also take advantage of the 48E credit for projects that are placed in service before Dec. 31, 2027. |
| Battery storage installation (25D) | 30% of qualifying costs related to purchasing and installing battery storage on your home. | Purchases made before Dec. 31, 2025, are eligible. |
| Geothermal heating installation (25D)* | 30% of qualifying costs related to purchasing and installing geothermal heat pumps on your home. | Purchases made before Dec. 31, 2025, are eligible.* *Non-residential geothermal heat pump installations can continue to use the investment tax credit under section 48 (ITC) for projects that begin construction before Dec. 31, 2033. |
| Electric vehicle charger (30C) | Up to $1,000 for purchasing and installing an electrical vehicle charger on your home. | Chargers placed in service before June 30, 2026, are eligible. |