{"data":{"id":"us-mt/15-31-175","jurisdiction":"us-mt","citation":"15-31-175","heading":"Grow Montana jobs -- annual job growth incentive tax credit.","body":"(1) There is an annual job growth incentive tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 15-30-2361 when a taxpayer hires qualifying new employees as defined in 39-11-404 in the state. The credit is administered as provided in 15-30-2361, 39-11-404, 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 or a partnership, the credit must be attributed to shareholders or partners using the same proportion to report the corporation's or partnership's income or loss for Montana income tax purposes.","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_0750/0150-0310-0010-0750.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:24Z","sha256":"27786f109b5daa05f48eed6d6dbdfc6e4a176b401dbd0069a392f303a0f089e4","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-174","next":"us-mt/15-31-201"},"notice":"GroundRules: Original legal text. Not legal advice."}