Montana State Legislature
Tax Credit Review
Section 15-30-2303 requires the Revenue Interim Committee to review tax credits each interim. The committee adopted a final report summarizing the 2023-2024 tax credit reviews.
The table below shows the credits scheduled for review during the interim.
| TAX CREDIT | MCA SECTION |
MEETING SCHEDULED FOR REVIEW |
COMMITTEE RECOMMENDATION |
|---|---|---|---|
| Credit for infrastructure use fees | 17-6-316 |
September 2023 |
Retain Credit with requested changes |
| Credit for contributions to a qualified endowment |
March 2024 |
Retain Credit | |
| Credit for property used to collect or process reclaimable material | Title 15, Chapter 32, Part 6 |
November 2023 |
Retain Credit |
| Credit for preservation of historic buildings | 15-30-2342 15-31-151 |
January 2024 |
Retain Credit |
June 24, 2024
May 9-10, 2024
- Credit for Preservation of Historic Buildings
- Historic Rehabilitation Tax Credits Slides
- Investing in Montana: Montana's Historic Preservation Tax Credit
- Montana's Historic Preservation Tax Credit Summary
- State Historic Tax Credit Resource Guide
- Public Comment
March 21-22, 2024
- Qualified Endowment Credit- Megan Moore
- Annual Report on the Charitable Endowment Credit- DOR
- Public Comment:
January 22-23, 2024
November 2, 2023
- Credit for Property Used to Collect or Process Reclaimable Material- Megan Moore
- Infrastructure Use Fee Tax Credit Bill Draft 2023
- Public Comment:
September 19, 2023
- Infrastructure Use Fee Tax Credit- Megan Moore
- Infrastructure Use Fee Tax Credit- DOR
