{"data":{"id":"us-mt/15-31-173","jurisdiction":"us-mt","citation":"15-31-173","heading":"Tax credit for hiring registered apprentices or veteran apprentices.","body":"(1) There is a tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 39-6-109 when a taxpayer employs a registered apprentice or registered veteran apprentice who works in Montana. The credit is administered as provided in 15-30-2357, 39-6-109, and this section.\n(2) If the credit allowed under this section is claimed by a small business corporation as defined in 15-30-3301, a pass-through entity, or a partnership, the credit must be attributed to shareholders, owners, or partners using the same proportion as used to report the entity's income or loss.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 1. Corporate Income Tax Rate and Return"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0010/section_0730/0150-0310-0010-0730.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:24Z","sha256":"5983ed88c0ec0892cd86de0a2ccacad51948c81861228ae52314e866269ee7d1","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-172","next":"us-mt/15-31-174"},"notice":"GroundRules: Original legal text. Not legal advice."}