Missouri legislation · 2026 Regular Session
Missouri HB3337: Authorizes a tax credit for certain solar property expenditures
Status: In committee, May 15, 2026
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to a renewable energy tax credit. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.1015, to read as follows: 135.1015. 1. As used in this section, the following terms mean: (1) "Qualified residential solar property", all property that qualifies for the federal residential energy property tax credit authorized under Section 25D of the Internal Revenue Code of 1986, as amended, that is installed on a home located in the state to produce electricity from sunlight, including.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to a renewable energy tax credit. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.1015, to read as follows: 135.1015. 1. As used in this section, the following terms mean: (1) "Qualified residential solar property", all property that qualifies for the federal residential energy property tax credit authorized under Section 25D of the Internal Revenue Code of 1986, as amended, that is installed on a home located in the state to produce electricity from sunlight, including inverters, solar panels, utility meters, and other associated devices; (2) "Qualified residential solar property expenditures", for any qualified taxpayer in a given tax year, the amount spent on qualified residential solar property that also qualifies for the federal residential energy property tax credit authorized under Section 25D of the Internal Revenue Code of 1986, as amended; (3) "Qualified taxpayer", any individual subject to the state income tax imposed under chapter 143 who has qualified residential solar property expenditures that qualify for the residential energy property tax credit under Section 25D of the Internal Revenue Code of 1986, as amended; (4) "Tax credit", a credit against the tax otherwise due under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265. EXPLANATION …