Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 31. Tax Credit for Qualified Education Contributions

Report To Revenue Interim Committee -- Student Scholarship Organizations

15-30-3112. (Temporary) Report to revenue interim committee -- student scholarship organizations. Each biennium, the department shall provide to the revenue interim committee, in accordance with 5-11-210, a list of student scholarship organizations receiving contributions from businesses and individuals that are granted tax credits under 15-30-3111. The listing must detail the tax credits claimed under the individual income tax in chapter 30 and the corporate income tax in chapter 31. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)

History: En. Sec. 15, Ch. 457, L. 2015; amd. Sec. 11, Ch. 163, L. 2019.