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Rule Chapter: 42.4
Chapter Title: TAX CREDITS
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42.4 : TAX CREDITS


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Individual - Tax Credits for Alternative Energy Systems
42.4.101 DETERMINATION OF APPROPRIATE SYSTEMS REP 12/22/2000
42.4.102 INCOME TAX CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEM REP 12/22/2000
42.4.103 PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM TRANS 8/20/2004
42.4.104 ENERGY GENERATING SYSTEMS access file 9/19/2014
42.4.105 STANDARD COMPONENTS AND PASSIVE SOLAR SYSTEMS access file 6/11/2010
42.4.106 OTHER ENERGY GENERATING SYSTEMS REP 6/11/2010
42.4.107 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – QUALIFICATION AND PUBLICATION TRANS 8/20/2004
42.4.108 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – REPORTING TRANS 8/20/2004
42.4.109 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – VERIFICATION TRANS 8/20/2004
42.4.110 DEFINITIONS access file 6/11/2010
42.4.111 ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES EXEMPTION - LESS THAN ONE MEGAWATT TRANS 8/20/2004
42.4.112 APPEAL RIGHTS TRANS 8/20/2004
42.4.113 COMMERCIAL USE FOR INCOME TAX TRANS 8/20/2004
42.4.114 PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT TRANS 8/20/2004
42.4.115 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED IN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT TRANS 8/20/2004
42.4.116 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED ON SCHOOL TRUST LAND TRANS 8/20/2004
42.4.117 DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS TRANS 8/20/2004
42.4.118 MULTIPLE INVESTORS CLAIMING THE ALTERNATIVE ENERGY SYSTEM access file 6/11/2010
42.4.119 RECORDS REQUIRED - AUDIT TRANS 8/20/2004
42.4.120 REQUEST FOR INFORMATION TRANS 8/20/2004
42.4.121 INDIVIDUAL ENERGY-RELATED TAX BENEFITS REP 5/28/2022
Rules 42.4.122 through 42.4.129 reserved
42.4.130 DEDUCTION OR CREDIT FOR INVESTMENT FOR ENERGY CONSERVATION TRANS 8/20/2004
42.4.131 DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION TRANS 8/20/2004
Subchapter 2
Individual - Energy Conservation Installation Credit
42.4.201 DEFINITIONS REP 5/28/2022
42.4.202 INDIVIDUAL INCOME TAX CREDIT FOR ENERGY CONSERVING EXPENDITURES REP 5/28/2022
42.4.203 CREDIT FOR ENERGY CONSERVATION INVESTMENT REP 5/28/2022
42.4.204 CAPITAL INVESTMENTS FOR QUALIFYING ENERGY CONSERVATION CREDIT REP 5/28/2022
42.4.205 TAX YEAR FOR CLAIMING THE ENERGY CONSERVATION CREDIT AND MULTIPLE UNITS OR INVESTORS REP 5/28/2022
42.4.206 NEW CONSTRUCTION STANDARDS REP 5/28/2022
42.4.207 RECORD RETENTION REQUIREMENTS REP 5/28/2022
42.4.208 ANNUAL UPDATE OF CAPITAL INVESTMENTS QUALIFYING FOR THE ENERGY CONSERVATION CREDIT REP 5/28/2022
42.4.209 STANDARDS AND RATINGS REP 5/28/2022
Subchapter 3
Individual - Residential Property Tax Credit for the Elderly
42.4.301 DEFINITIONS access file 11/10/2017
42.4.302 COMPUTATION OF ELDERLY HOMEOWNER/RENTER TAX CREDIT access file 11/10/2017
42.4.303 CLAIMING AN ELDERLY HOMEOWNER/RENTER TAX CREDIT access file 2/15/2013
Subchapter 4
Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries
42.4.401 DEFINITIONS access file 5/14/2010
42.4.402 CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE OR COUNTRY access file 2/15/2013
42.4.403 COMPUTATION OF CREDIT FOR TAX PAID TO ANOTHER STATE OR COUNTRY access file 11/10/2017
42.4.404 DEDUCTIONS NOT ALLOWED WHEN CREDIT CLAIMED access file 5/14/2010
Subchapter 5
Individual - Capital Gain Credit
42.4.501 DEFINITIONS access file 5/14/2010
42.4.502 CAPITAL GAIN CREDIT access file 11/10/2017
Subchapter 6
Individual - Rural Physician's Credit
42.4.601 DEFINITIONS REP 11/10/2017
42.4.602 RURAL PHYSICIAN'S CREDIT -- QUALIFICATIONS -- LIMITATIONS REP 11/10/2017
42.4.603 RURAL PHYSICIAN'S CREDIT - REPAYMENT REP 11/10/2017
Subchapter 7
Property Tax Credit Under 15-30-2336, MCA
42.4.702 QUALIFYING FOR THE PROPERTY TAX CREDIT UNDER 15-30-2336, MCA REP 11/10/2017
42.4.703 CALCULATION OF THE REFUNDABLE INDIVIDUAL INCOME TAX CREDIT UNDER 15-30-2336, MCA REP 11/10/2017
Subchapter 8
Education Donation Credits
42.4.801 DEFINITIONS access file 1/1/2022
42.4.802 QUALIFIED EDUCATION PROVIDER REP 1/30/2021
42.4.803 SCHOOL DISTRICT AND STUDENT SCHOLARSHIP ORGANIZATION (SSO) REQUIREMENTS AND PREAPPROVAL PROCESS access file 1/1/2022
42.4.804 CREDIT LIMITATIONS AND CLAIMS access file 1/1/2022
Subchapter 9
Reserved
Subchapter 10
Reserved
Subchapter 11
Reserved
Subchapter 12
Corporation - General
42.4.1202 APPLICATION OF CREDITS AGAINST CORPORATE INCOME TAX LIABILITY access file 5/28/2022
Subchapter 13
Reserved
Subchapter 14
Reserved
Subchapter 15
Reserved
Subchapter 16
Corporation - New and Expanded Industry Credit
42.4.1601 DEFINITIONS REP 1/29/2022
42.4.1602 CREDIT FOR NEW OR EXPANDING CORPORATIONS REP 1/29/2022
42.4.1603 PERIOD OF ELIGIBILITY REP 1/29/2022
42.4.1604 MANUFACTURING REP 1/29/2022
42.4.1605 NEW CORPORATION REP 1/29/2022
42.4.1606 EXPANDING CORPORATION REP 1/29/2022
42.4.1607 COMPLIANCE WITH CERTAIN STATUTES REQUIRED REP 1/29/2022
42.4.1608 SUBMISSION OF EMPLOYEE LISTS REP 1/29/2022
42.4.1609 DETERMINATION OF NEW JOBS REP 1/29/2022
42.4.1610 DETERMINATION OF WAGES REP 1/29/2022
42.4.1611 AVAILABILITY OF TAX CREDIT REP 1/29/2022
42.4.1612 WHEN CREDIT MAY BE CLAIMED REP 1/29/2022
Subchapter 17
Individual and Corporation - Emergency Lodging
42.4.1702 CREDIT FOR EMERGENCY LODGING REP 5/28/2022
Subchapter 18
Reserved
Subchapter 19
Reserved
Subchapter 20
Reserved
Subchapter 21
Reserved
Subchapter 22
Individual and Corporation - Employer ApprenticeshipTax Credit
42.4.2202 EMPLOYER APPRENTICESHIP TAX CREDIT access file 1/1/2018
Subchapter 23
Individual and Corporation - Unlocking Public Lands Tax Credit
42.4.2301 DEFINITIONS access file 11/10/2017
42.4.2302 CLAIMING THE UNLOCKING PUBLIC LANDS TAX CREDIT access file 11/10/2017
42.4.2303 ALLOCATION OF CREDIT FOR ACCESS THROUGH LAND WITH MULTIPLE OWNERS AND LAND OWNED BY PASS-THROUGH ENTITIES access file 11/10/2017
Subchapter 24
Individual and Corporation - Health Insurance Credits
42.4.2402 INSURE MONTANA REFUNDABLE CREDIT REP 11/10/2017
42.4.2403 REDUCTION OF DEDUCTIONS ALLOWED FOR INSURANCE CLAIMS REP 11/10/2017
42.4.2404 COORDINATION WITH OTHER HEALTH INSURANCE CREDITS REP 11/10/2017
Subchapter 25
Individual and Corporation - Biodiesel and Biolubricant Tax Credit
42.4.2501 DEFINITIONS REP 11/10/2017
42.4.2502 CARRYOVER AND RECAPTURE OF OILSEED CRUSH FACILITY TAX CREDIT REP 11/10/2017
42.4.2503 CARRYOVER AND RECAPTURE OF BIODIESEL OR BIOLUBRICANT PRODUCTION FACILITY TAX CREDIT REP 11/10/2017
42.4.2504 CARRYOVER AND RECAPTURE OF BIODIESEL BLENDING AND STORAGE TAX CREDIT access file 5/14/2010
Subchapter 26
Individual and Corporation - Recycle Credit Against Individual and Corporate Income Taxes
42.4.2601 DEFINITIONS access file 5/14/2010
42.4.2602 ADDITIONAL DEDUCTION FOR PURCHASE OF RECYCLED MATERIAL access file 9/19/2014
Rule 42.4.2603 reserved
42.4.2604 CREDIT FOR INVESTMENTS IN DEPRECIABLE EQUIPMENT OR MACHINERY TO COLLECT, PROCESS, OR MANUFACTURE A PRODUCT FROM RECLAIMED MATERIAL, OR PROCESS SOILS CONTAMINATED BY HAZARDOUS WASTES access file 8/20/2004
42.4.2605 PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT access file 5/14/2010
Subchapter 27
Individual and Corporation - Qualified Endowment
42.4.2701 DEFINITIONS access file 9/5/2014
Rule 42.4.2702 reserved
42.4.2703 ELIGIBILITY REQUIREMENTS TO HOLD A QUALIFIED ENDOWMENT access file 9/5/2014
42.4.2704 TAX CREDIT AND DEDUCTION LIMITATIONS access file 11/10/2017
42.4.2705 CREATING A PERMANENT IRREVOCABLE FUND access file 5/14/2010
42.4.2706 REPORTING REQUIREMENTS access file 2/15/2013
42.4.2707 QUALIFIED ENDOWMENT CREDIT FOR CORPORATIONS REP 2/15/2013
42.4.2708 DETERMINING PRESENT VALUE FOR THE ENDOWMENT CREDIT access file 9/5/2014
Subchapter 28
Individual and Corporation - Employee Disability Health Insurance
42.4.2801 DEFINITIONS REP 5/28/2022
42.4.2802 HEALTH INSURANCE FOR UNINSURED MONTANANS CREDIT REP 5/28/2022
42.4.2803 DETERMINING NUMBER OF EMPLOYEES REP 5/28/2022
Subchapter 29
Individual and Corporation - Historic Property Preservation
Rule 42.4.2901 reserved
42.4.2902 COMPUTATION OF THE TAX CREDIT FOR THE PRESERVATION OF HISTORIC PROPERTIES access file 12/25/2015
42.4.2903 COMPUTATION OF TAX CREDIT FOR PRESERVATION OF HISTORIC PROPERTY FOR MARRIED TAXPAYERS access file 5/14/2010
42.4.2904 OWNERSHIP OF HISTORIC PROPERTY access file 12/25/2015
42.4.2905 CLAIMING THE HISTORIC PRESERVATION CREDIT access file 12/25/2015
Subchapter 30
Individual and Corporation - Infrastructure Users Fee
Rule 42.4.3001 reserved
42.4.3002 WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT access file 8/20/2004
42.4.3003 CLAIMING THE INFRASTRUCTURE USER FEE CREDIT access file 2/15/2013
42.4.3004 RECAPTURE OF THE INFRASTRUCTURE USER FEE CREDIT access file 8/20/2004
Subchapter 31
Individual and Corporation - Contractor Gross Receipt
Rule 42.4.3101 reserved
42.4.3102 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX - INDIVIDUAL INCOME TAX access file 5/14/2010
42.4.3103 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX - CORPORATION INCOME TAX access file 9/19/2014
Subchapter 32
Individual and Corporation - Qualified Research Credit
Rule 42.4.3201 reserved
42.4.3202 CREDIT FOR INCREASING RESEARCH ACTIVITIES access file 2/15/2013
42.4.3203 INFORMATION REQUIRED OF A MULTISTATE BUSINESS CLAIMING A CREDIT FOR INCREASING RESEARCH ACTIVITIES access file 1/28/2005
Subchapter 33
Individual and Corporation - Movie and Television Industry and Related Media - Tax Credit
42.4.3301 DEFINITIONS REP 11/10/2017
42.4.3302 STATE CERTIFICATION REP 11/10/2017
42.4.3303 SUBMISSION OF COSTS AND APPLICATION FOR TAX CREDIT REP 11/10/2017
42.4.3304 CERTIFICATION FOR EMPLOYMENT PRODUCTION TAX CREDIT REP 11/10/2017
42.4.3305 QUALIFIED EXPENDITURES REP 11/10/2017
42.4.3306 PENALTY AND INTEREST REP 11/10/2017
Subchapter 34
Montana Economic Development Industry Advancement Act (MEDIAA) Tax Credits
42.4.3401 DEFINITIONS access file 8/29/2020
42.4.3402 MEDIA PRODUCTION TAX CREDITS - DETERMINATION OF CREDIT BASE access file 8/29/2020
42.4.3403 REQUIRED INCOME TAX WITHHOLDING ON COMPENSATION PAID TO A LOAN-OUT COMPANY access file 8/29/2020
42.4.3406 BASE INVESTMENT REQUIREMENT; ELECTION TO COMBINE NONQUALIFYING PRODUCTIONS access file 8/29/2020
42.4.3407 TAX CREDIT FOR POSTPRODUCTION WAGES – CREDIT BASE access file 8/29/2020
42.4.3408 CREDIT YEAR access file 8/29/2020
42.4.3411 MEDIA PRODUCTION TAX CREDIT APPLICATION access file 8/29/2020
42.4.3412 POSTPRODUCTION TAX CREDIT APPLICATION access file 8/29/2020
42.4.3413 CERTIFIED PUBLIC ACCOUNTANT VERIFICATION REPORT access file 8/29/2020
42.4.3414 OVERALL CALENDAR YEAR LIMITATION access file 8/29/2020
42.4.3417 VALIDATION OF TAX CREDIT - APPEAL RIGHTS access file 8/29/2020
42.4.3418 CLAIM OF TAX CREDITS ON AN INCOME TAX RETURN access file 8/29/2020
42.4.3419 CARRYOVER PERIOD access file 8/29/2020
42.4.3420 TRANSFER OF PRODUCTION TAX CREDIT access file 8/29/2020
Subchapter 35
Reserved
Subchapter 36
Reserved
Subchapter 37
Reserved
Subchapter 38
Reserved
Subchapter 39
Reserved
Subchapter 40
Reserved
Subchapter 41
Alternative Energy Production - Income and Property Tax Incentives for Individuals and Corporations
42.4.4101 ALTERNATIVE ENERGY PRODUCTION CREDIT DEFINITIONS access file 6/11/2010
42.4.4102 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – QUALIFICATION AND PUBLICATION REP 6/11/2010
42.4.4103 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – REPORTING REP 6/11/2010
42.4.4104 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – VERIFICATION REP 6/11/2010
42.4.4105 ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES PROPERTY TAX EXEMPTION - LESS THAN ONE MEGAWATT access file 6/11/2010
42.4.4106 APPEAL RIGHTS access file 2/15/2013
42.4.4107 COMMERCIAL USE AND OTHER REQUIREMENTS FOR COMMERCIAL AND NET METERING SYSTEMS ELIGIBLE FOR THE INCOME TAX CREDIT access file 9/19/2014
42.4.4108 PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT access file 6/11/2010
42.4.4109 ALTERNATIVE ENERGY INCOME TAX CREDITS FOR GENERATION FACILITIES LOCATED WITHIN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT access file 6/11/2010
42.4.4110 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED ON SCHOOL TRUST LAND REP 2/10/2006
42.4.4111 DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS REP 6/11/2010
42.4.4112 RECORDS REQUIRED - AUDIT access file 6/11/2010
42.4.4113 REQUEST FOR INFORMATION REP 6/11/2010
42.4.4114 ENERGY PRODUCTION OR DEVELOPMENT - PROPERTY TAX ABATEMENT ELIGIBILITY FOR NEW INVESTMENT IN THE CONVERSION, TRANSPORT, MANUFACTURE, RESEARCH, AND DEVELOPMENT OF RENEWABLE ENERGY, CLEAN COAL ENERGY, AND CARBON DIOXIDE EQUIPMENT AND FACILITIES access file 6/11/2010
42.4.4115 PROPERTY TAX EXEMPTION FOR LAND ADJACENT TO TRANSMISSION LINE RIGHT-OF-WAY OR EASEMENT access file 11/10/2017
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