(1)  Any employer seeking the tax credit must apply for the credit certificate by January 31 of the year following the tax year for which the certificate is requested for the department to provide a certification by regular tax filing dates. Applications received after that date will still be processed. 

(2) The total number of employees employed by an employer for purposes of certification is based on the average monthly number of employees reported on the employer's unemployment insurance tax filings.

(3) An employer applying for certification may count employees hired across multiple tax years to meet the definition of qualifying net employee growth for purposes of certification.

(1) A complete application shall include: 

(a) all information needed to determine the number of employees employed by the company in Montana in 2021 and in the last calendar year;

(b) a list of all statewide employees of the employer who have been hired in 2022 or later and claimed as qualifying new employees, along with identifying information. In addition, for each employee listed, the employer must provide:

(i) date of hire and date of separation, if applicable;

(ii) attestation that the benefits provided are the same as typically paid to other employees of the employer; and

(iii) records of Montana-source wages paid.

(2)  An employer shall submit a brief statement as to how the job growth is associated with a project in the state that encourages, promotes, and stimulates economic development in the sectors of construction, natural resources, mining, agriculture, forestry, manufacturing, transportation, utilities, as defined in the North American Industry Classification System (2017), or outdoor recreation, as defined by the Bureau of Economic Analysis.  This description must include the location of the project.

(3) Employers must provide identifying information for any predecessors or business transfers as defined in 39-11-404, MCA, that have affected the company since 2021.

(4)  The department may request any additional information necessary to determine whether an employer is eligible to receive the credit, including data needed for auditing purposes.

(1) An employer seeking a credit certificate must apply on forms provided by the department. 

(2) Applications must be complete to be reviewed.

(3) Incomplete applications will expire 90 days after submission.

(4) If an application is deemed deficient, the department must notify the applicant in writing, with the specific reasons the application is deficient. 

(a) An applicant may submit information to cure the deficiency within 30 days from the mailing of the department's notification of the deficiency.  Failure or refusal to submit further information means the department's notification is final.

(b) If an applicant timely submits information intended to cure the deficiency, the department shall review the application and new information.  The department shall grant or deny the certification pursuant to these rules.  The denial of a certification may be appealed pursuant to ARM 24.23.310.

(1) An applicant who has attempted to cure deficiencies and whose certification was nonetheless denied may request a hearing. 

(2) A request for hearing must be made within 30 days of the date of mailing of the denial of certification.  The request must identify the denial being disputed and the basis upon which the dispute is being made.  The request for hearing must be sent to jobgrowthtaxcreditprogram@mt.gov. 

(3) A hearing requested pursuant to this rule will be conducted pursuant to Title 2, chapter 4, MCA.

(4) The applicant bears the burden of demonstrating that the department's denial constitutes an abuse of discretion.

This rule has been repealed.