15-31-1002. Purpose, MCA

Montana Code Annotated 2025

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 10. Montana Economic Development

Purpose

15-31-1002. Purpose. The purpose of this part is to create a more resilient Montana economy by diversifying and driving local growth in the media manufacturing sector and ancillary supporting sectors by:

(1) creating tax credit reservation allocations that put Montana businesses first;

(2) driving brick and mortar investment into permanent infrastructure in the state;

(3) increasing career pathway training and full-time equivalent jobs for a broad array of Montana resident workers;

(4) expanding a sustainable media manufacturing sector through film and related media production in the state; and

(5) limiting liability to the state.

History: En. Sec. 2, Ch. 352, L. 2019; amd. Sec. 2, Ch. 598, L. 2025.