(1) An employer who claims the federal small business insurance credits is not prevented from claiming the Insure Montana credit. The amount of the Insure Montana credit is not affected by the amount of the federal small business insurance credits an employer claims.

(2) An employer may not claim both the Insure Montana credit and the Health Insurance for Uninsured Montanans credit, Form HI, provided in 15-30-2367 and 15-31-132, MCA.