Montana Code Annotated 1997

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     15-30-186. Credit for dependent care assistance. There is a credit against the taxes otherwise due under this chapter allowable to an employer for amounts paid or incurred during the taxable year by the employer for dependent care assistance. The credit must be computed in accordance with the provisions of 15-31-131.

     History: En. Sec. 2, Ch. 706, L. 1989.

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