{"data":{"id":"us-mt/15-30-2342","jurisdiction":"us-mt","citation":"15-30-2342","heading":"Credit for preservation of historic buildings.","body":"There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 23. Specific Tax Credits and Tax Checkoffs"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0420/0150-0300-0230-0420.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:16Z","sha256":"5b45a6fc98cc553768ef8985f8422892c4a6a319ae02fdf648fd5d4d20c92a25","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2341","next":"us-mt/15-30-2343"},"notice":"GroundRules: Original legal text. Not legal advice."}