{"data":{"id":"us-mt/15-31-1002","jurisdiction":"us-mt","citation":"15-31-1002","heading":"Purpose.","body":"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:\n(1) creating tax credit reservation allocations that put Montana businesses first;\n(2) driving brick and mortar investment into permanent infrastructure in the state;\n(3) increasing career pathway training and full-time equivalent jobs for a broad array of Montana resident workers;\n(4) expanding a sustainable media manufacturing sector through film and related media production in the state; and\n(5) limiting liability to the state.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 10. Montana Economic Development"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0100/section_0020/0150-0310-0100-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:29Z","sha256":"9fc5940c077c985be7779318f7086b8e079e90cd7ccb9884b484763251d39b01","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-1001","next":"us-mt/15-31-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}