1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 1
  5. 15-31-159 Qualified education corporate credit for contributions to student scholarship organization

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 1. Corporate Income Tax Rate and Return

Qualified Education Corporate Credit For Contributions To Student Scholarship Organization

15-31-159. (Temporary) Qualified education corporate credit for contributions to student scholarship organization. There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)

History: En. Sec. 21, Ch. 457, L. 2015.