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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-173

Tax Credit For Hiring Registered Apprentices Or Veteran Apprentices

Official textleg.mt.gov

15-31-173 . Tax credit for hiring registered apprentices or veteran apprentices.

# (1)

There is a tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 39-6-109 when a taxpayer employs a registered apprentice or registered veteran apprentice who works in Montana. The credit is administered as provided in 15-30-2357 , 39-6-109 , and this section.

# (2)

If the credit allowed under this section is claimed by a small business corporation as defined in 15-30-3301 , a pass-through entity, or a partnership, the credit must be attributed to shareholders, owners, or partners using the same proportion as used to report the entity's income or loss.

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In this chapter (40 sections)
  1. 15-31-141 · Consolidated Returns -- Computation And Procedure --…
  2. 15-31-142 · Reports Upon Merger Of Corporations
  3. 15-31-143 · Return And Payment On Corporate Dissolution
  4. 15-31-144 · Through 15-31-149 Reserved
  5. 15-31-150 · Repealed
  6. 15-31-151 · Credit For Preservation Of Historic Buildings
  7. 15-31-152 · Repealed
  8. 15-31-153 · Through 15-31-157 Reserved
  9. 15-31-158 · Credit For Providing Supplemental Funding To Public Schools…
  10. 15-31-159 · Qualified Education Corporate Credit For Contributions To…
  11. 15-31-160 · Reserved
  12. 15-31-161 · Credit For Contribution By Corporations To Qualified…
  13. 15-31-162 · Small Business Corporation, Partnership, And Limited…
  14. 15-31-163 · Capital Gain Exclusion From Sale Of Mobile Home Park
  15. 15-31-164 · Notification Of Mobile Home Park Owners
  16. 15-31-165 · Account For Notification Of Mobile Home Park Owners
  17. 15-31-166 · Through 15-31-169 Reserved
  18. 15-31-170 · Terminated
  19. 15-31-171 · Repealed
  20. 15-31-172 · Small Business Corporation -- Deduction For Donation Of…
  21. 15-31-173 · Tax Credit For Hiring Registered Apprentices Or Veteran…
  22. 15-31-174 · Corporate Income Tax Credit For Trades Education And…
  23. 15-31-175 · Grow Montana Jobs -- Annual Job Growth Incentive Tax Credit
  24. 15-31-201 · Renumbered 15-30-1101
  25. 15-31-202 · Repealed
  26. 15-31-203 · Renumbered 15-30-1121
  27. 15-31-204 · Repealed
  28. 15-31-205 · Repealed
  29. 15-31-206 · Repealed
  30. 15-31-207 · Repealed
  31. 15-31-208 · Repealed
  32. 15-31-209 · Repealed
  33. 15-31-301 · Corporations Subject To Allocation And Apportionment
  34. 15-31-302 · Definitions
  35. 15-31-303 · When Taxable In Another State
  36. 15-31-304 · Allocation Of Nonapportionable Income
  37. 15-31-305 · Apportionment Of Apportionable Income
  38. 15-31-306 · Repealed
  39. 15-31-307 · Repealed
  40. 15-31-308 · Repealed
Full table of contents →