Montana State Legislature

Tax Credit Review

Section 15-30-2303 requires the Revenue Interim Committee to review tax credits each interim. The table below shows the credits scheduled for review during the 2020-2021 interim.

TAX CREDIT MCA SECTION

MEETHING SCHEDULED FOR REVIEW

COMMITTEE RECOMMENDATION

Commercial or net metering system Title 15, chapter 32, part 4

No review scheduled

SB 399 repeals credit on 1/1/22
Qualified elderly care expenses 15-30-2366

No review scheduled

SB 399 repeals credit on 1/1/22
Dependent care assistance and referral services 15-30-2373, 15-31-131

No review scheduled

SB 399 repeals credit on 1/1/22
Contributions to a university or college foundation or endowment 15-30-2326, 15-31-135, 15-31-136

No review scheduled

SB 399 repeals credit on 1/1/22
Donations to an educational improvement account 15-30-2334, 15-30-3110, 15-31-158 November 2021  
Donations to a student scholarship organization 15-30-2335, 15-30-3111, 15-31-159 April 2022  

Meeting Materials

Tax Credit Review Worksheet

November 8-9, 2021

September 23-24, 2021

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