{"data":{"id":"us-mt/15-31-174","jurisdiction":"us-mt","citation":"15-31-174","heading":"(Temporary) Corporate income tax credit for trades education and training.","body":"(1) There is a tax credit against the taxes otherwise imposed by 15-31-101, 15-31-121, and 15-31-122 that is allowable in the amount established pursuant to 15-30-2359 for qualified education and training expenses incurred by an employer for the benefit of an employee. The credit is administered as provided in 15-30-2359 and this section.\n(2) If the credit allowed under 15-30-2359 and 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. (Terminates December 31, 2028--sec. 2, Ch. 576, L. 2023.)","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_0740/0150-0310-0010-0740.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:24Z","sha256":"1ea21eecb4239667a0bc7040f3682485d31b9e632135312a617ae7a8758431e0","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-173","next":"us-mt/15-31-175"},"notice":"GroundRules: Original legal text. Not legal advice."}