50-51-114. Emergency lodging program -- definitions. (1) There is an emergency lodging program for licensed establishments located in Montana to assist designated charitable organizations in providing short-term lodging in Montana to individuals and families displaced from their residences.
(2) Except as provided in subsection (8), participating establishments may receive a tax credit as provided in 15-30-2381 and 15-31-171 for providing emergency lodging to an individual or family who is:
(a) in immediate need of shelter based on an imminent or existing threat to the safety or security of the individual or family; and
(b) referred to the establishment by a designated charitable organization.
(3) Except as provided in subsection (8), establishments participating in the emergency lodging program are eligible for a tax credit as provided in 15-30-2381 and 15-31-171 for up to 5 nights of lodging for each individual or family per calendar year.
(4) Emergency lodging provided under this section must be provided at no cost to the individual or the referring organization.
(5) Participating establishments may offer lodging based on availability of rooms.
(6) The department shall maintain a registry of designated charitable organizations and shall provide a list of approved organizations to establishments on request. The department shall seek comment from appropriate statewide nonprofit organizations when developing and updating the registry.
(7) For the purposes of 50-51-115 and this section, "designated charitable organization" means an organization approved by the department to make referrals for emergency lodging.
(8) The tax credit referred to in subsections (2) and (3) does not apply to the costs of providing lodging to an individual who is displaced by a major disaster declared by the president under 42 U.S.C. 5170 or 5191 and who receives financial assistance for temporary housing under 42 U.S.C. 5174.