Montana Code Annotated 2013

MCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX


Part 23. Specific Tax Credits and Tax Checkoffs

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15-30-2301. Capital gains credit.
15-30-2302. Credit allowed resident taxpayers for income taxes imposed by foreign states or countries.
15-30-2303. through reserved.
15-30-2319. Credit for energy-conserving investments.
15-30-2320. Credit for alternative fuel motor vehicle conversion.
15-30-2321. through reserved.
15-30-2326. Credit for contributions to university or college foundations and endowment funds.
15-30-2327. Qualified endowments credit -- definitions -- rules.
15-30-2328. Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income.
15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment.
15-30-2330. through reserved.
15-30-2336. Refundable income tax credit -- statewide equalization property tax levies on principal residence -- rules.
15-30-2337. Residential property tax credit for elderly -- definitions.
15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.
15-30-2339. Residential property tax credit for elderly -- filing date.
15-30-2340. Residential property tax credit for elderly -- computation of relief.
15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim.
15-30-2342. Credit for preservation of historic buildings.
15-30-2343. through reserved.
15-30-2356. Empowerment zone new employees -- tax credit.
15-30-2357. reserved.
15-30-2358. Qualified research tax credit.
15-30-2359. through reserved.
15-30-2364. Adoption tax credit -- limitations.
15-30-2365. Credit for day-care facilities.
15-30-2366. Credit for expense of caring for certain elderly family members.
15-30-2367. Tax credit for providing disability insurance for employees.
15-30-2368. Tax credit for health insurance premiums paid -- eligible small employers -- pass-through entities.
15-30-2369. Repealed.
15-30-2370. Repealed.
15-30-2371. Repealed.
15-30-2372. Repealed.
15-30-2373. Credit for dependent care assistance and referral services.
15-30-2374. through reserved.
15-30-2380. Credit for unlocking state lands program.
15-30-2381. Tax credit for providing temporary emergency lodging.
15-30-2382. through reserved.
15-30-2386. Funding for administration of special revenue accounts.
15-30-2387. Voluntary checkoff for nongame wildlife programs.
15-30-2388. Agriculture literacy in Montana schools program account -- administration.
15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program.
15-30-2390. Voluntary checkoff for child abuse and neglect prevention program.
15-30-2391. reserved.
15-30-2392. Voluntary checkoff for Montana military relief fund.