reglab/housing_qa huggingface dataset:
MT Code § 15-31-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-122. Alternative gross sales tax

  15-31-122. Alternative gross sales tax. Pursuant to the provisions of Article III, section 2, of the Multistate Tax Compact, every corporation deriving income from sources both within and without the state of Montana and required to file a return and whose only activity in Montana consists of making sales and which does not own or rent real estate or tangible personal property within Montana and whose annual gross volume of sales made in Montana during the taxable year does not exceed $100,000 may elect to pay a tax of 1/2 of 1% of gross sales made in Montana during the taxable year. Such tax shall be in lieu of the tax otherwise imposed under 15-31-101 and 15-31-121. The gross volume of sales made in Montana during the taxable year shall be determined according to the provisions of Article IV, sections 16 and 17, of the Multistate Tax Compact.   History: En. Sec. 1, Ch. 79, L. 1917; Subd. 16, amd. Sec. 1, Ch. 64, L. 1921; re-en. Sec. 2296, R.C.M. 1921; amd. Sec. 1, Ch. 166, L. 1933; re-en. Sec. 2296, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1937; amd. Sec. 1, Ch. 92, L. 1937; amd. Sec. 1, Ch. 232, L. 1957; amd. Sec. 1, Ch. 264, L. 1959; amd. Sec. 1, Ch. 155, L. 1961; amd. Sec. 1, Ch. 269, L. 1965; amd. Sec. 1, Ch. 4, Ex. L. 1967; amd. Sec. 1, Ch. 11, Ex. L. 1969; amd. Sec. 1, Ch. 16, L. 1971; amd. Sec. 1, Ch. 333, L. 1971; amd. Sec. 1, Ch. 5, Ex. L. 1971; amd. Sec. 1, Ch. 7, 2nd Ex. L. 1971; amd. Sec. 1, Ch. 468, L. 1973; amd. Sec. 1, Ch. 484, L. 1973; amd. Sec. 1, Ch. 5, L. 1974; amd. Sec. 1, Ch. 257, L. 1977; R.C.M. 1947, 84-1501(part).
MT Code § 15-31-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-123. Repealed

  15-31-123. Repealed. Sec. 4, Ch. 159, L. 2003.   History: En. 84-4960, 84-4961 by Secs. 1, 2, Ch. 412, L. 1977; R.C.M. 1947, 84-4960, 84-4961(part); amd. Sec. 3, Ch. 111, L. 1979; amd. Sec. 3, Ch. 520, L. 1981; amd. Sec. 2, Ch. 704, L. 1983; amd. Sec. 9, Ch. 20, L. 1985.
MT Code § 15-31-124 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-124. Repealed

  15-31-124. Repealed. Sec. 3, Ch. 15, L. 2021.  History: En. 84-1520 by Sec. 2, Ch. 435, L. 1975; R.C.M. 1947, 84-1520; amd. Sec. 4, Ch. 694, L. 1991; amd. Sec. 32, Ch. 51, L. 1999; amd. Sec. 8, Ch. 591, L. 2001; amd. Sec. 3, Ch. 405, L. 2003.
MT Code § 15-31-125 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-125. Repealed

  15-31-125. Repealed. Sec. 3, Ch. 15, L. 2021.  History: En. 84-1523 by Sec. 3, Ch. 435, L. 1975; R.C.M. 1947, 84-1523; amd. Sec. 18, Ch. 268, L. 2013.
MT Code § 15-31-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-126. Repealed

  15-31-126. Repealed. Sec. 3, Ch. 15, L. 2021.  History: En. 84-1525 by Sec. 5, Ch. 435, L. 1975; R.C.M. 1947, 84-1525.
MT Code § 15-31-127 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-127. Repealed

  15-31-127. Repealed. Sec. 3, Ch. 15, L. 2021.  History: En. 84-1524 by Sec. 4, Ch. 435, L. 1975; R.C.M. 1947, 84-1524.
MT Code § 15-31-128 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-128. and 15-31-129 reserved

  15-31-128 and 15-31-129 reserved.
MT Code § 15-31-130 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-130. Repealed

  15-31-130. Repealed. Sec. 54, Ch. 151, L. 2017.   History: En. Sec. 12, Ch. 595, L. 2005; amd. Sec. 2, Ch. 227, L. 2011.
MT Code § 15-31-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-131. Repealed

  15-31-131. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 706, L. 1989; amd. Sec. 1, Ch. 416, L. 1991; amd. Sec. 17, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); amd. Sec. 73, Ch. 42, L. 1997; amd. Sec. 4, Ch. 540, L. 2001.
MT Code § 15-31-132 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-132. Repealed

  15-31-132. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 6, Ch. 606, L. 1991; amd. Sec. 20, Ch. 7, L. 2001.
MT Code § 15-31-133 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-133. Repealed

  15-31-133. Repealed. Sec. 3, Ch. 399, L. 2019.   History: En. Sec. 1, Ch. 540, L. 2001.
MT Code § 15-31-134 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-134. Repealed

  15-31-134. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 7, Ch. 582, L. 2003.
MT Code § 15-31-135 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-135. Repealed

  15-31-135. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 2, Ch. 542, L. 1991; amd. Sec. 2, Ch. 140, L. 2011.
MT Code § 15-31-136 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-136. Repealed

  15-31-136. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 3, Ch. 542, L. 1991; amd. Sec. 3, Ch. 140, L. 2011.
MT Code § 15-31-137 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-137. Repealed

  15-31-137. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 2, Ch. 617, L. 1993.
MT Code § 15-31-138 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-138. through 15-31-140 reserved

  15-31-138 through 15-31-140 reserved.
MT Code § 15-31-142 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-142. Reports upon merger of corporations

  15-31-142. Reports upon merger of corporations. If any corporation shall acquire, either directly, indirectly, or by merger or consolidation, the major portion of the actively employed assets of another corporation or of corporations doing any business in this state during any year or shall merge or consolidate another corporation, it shall within 30 days after such acquisition, merger, or consolidation file a report and include therein a statement showing its own and the consolidated entire net income of all such corporations for preceding calendar or fiscal years to the extent that all such income has not been used or included in measuring a corporation excise tax to this state. It shall, in any event, be liable for and pay all taxes that would have been due and payable by the corporation or corporations on or before the first day of January next succeeding had the corporation or corporations whose assets were acquired or which were merged or consolidated continued in business and as though there had been no interruption or change of the business thereof or discontinuance of the privilege of doing business. It shall also include in its own next annual return, in addition to its own entire net income, so much of the entire net income of corporations whose assets it acquired or which were merged or consolidated as shall not have been used or included in measuring a corporation excise tax to this state and shall be taxed upon such combined entire net income for the year to ensue.   History: En. Sec. 6, Ch. 166, L. 1933; re-en. Sec. 2303.2, R.C.M. 1935; R.C.M. 1947, 84-1510.
MT Code § 15-31-143 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-143. Return and payment on corporate dissolution

  15-31-143. Return and payment on corporate dissolution. (1) Each corporation doing business in Montana shall pay an excise tax for the exercise of that privilege, and the amount of the excise tax must be based upon the total taxable net income of a corporation during the entire period of time that it is engaged in business in this state. No remission of that obligation for the last year in which a corporation engages in business in Montana was intended by the original enactment of this section.   (2) Each corporation that is dissolved or ceases to do business in Montana shall, upon the dissolution or cessation of business, make a return and pay the corporate income tax determined on the basis of its net income for the final period in which it did business in this state at the rate provided in 15-31-121 and 15-31-122, in addition to all other corporate income taxes for which the corporation may then be liable.   History: En. Sec. 7, Ch. 166, L. 1933; re-en. Sec. 2303.3, R.C.M. 1935; amd. Sec. 1, Ch. 67, L. 1943; amd. Sec. 1, Ch. 60, L. 1963; R.C.M. 1947, 84-1511; amd. Sec. 1, Ch. 69, L. 1999; amd. Sec. 19, Ch. 268, L. 2013.
MT Code § 15-31-144 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-144. through 15-31-149 reserved

  15-31-144 through 15-31-149 reserved.
MT Code § 15-31-150 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-150. Repealed

  15-31-150. Repealed. Sec. 3, Ch. 399, L. 2019.   History: En. Sec. 1, Ch. 444, L. 1999; amd. Sec. 31, Ch. 114, L. 2003; amd. Sec. 1, Ch. 123, L. 2011; amd. Sec. 11, Ch. 55, L. 2015; amd. Sec. 2, Ch. 132, L. 2015.
MT Code § 15-31-151 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-151. Credit for preservation of historic buildings

  15-31-151. Credit for preservation of historic buildings. (1) (a) There is allowed as a credit against the taxes imposed by 15-31-101, 15-31-121, and 15-31-122 a percentage of the credit allowed for qualified rehabilitation expenditures, with respect to any certified historic building located in Montana, as provided in 26 U.S.C. 47 or as that section may be renumbered or amended.   (b) The amount of the credit allowed for a tax year is 25% of the amount of the credit determined under 26 U.S.C. 47(a)(2) or as that section may be renumbered or amended.   (2) The credit allowed by this section may not be refunded if the taxpayer has a tax liability less than the amount of the credit. If the sum of credit carryovers from the credit, if any, and the amount of credit allowed by this section for the tax year exceeds the taxpayer's tax liability for the current tax year, the excess attributable to the current tax year's credit is a credit carryover to the 7 succeeding tax years. The entire amount of unused credit must be carried forward to the earliest of the succeeding years, and the oldest available unused credit must be used first.   (3) If the credit 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 used to report the corporation's or partnership's income or loss for Montana income tax purposes.   History: En. Sec. 1, Ch. 545, L. 1997.
MT Code § 15-31-152 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-152. Repealed

  15-31-152. Repealed. Sec. 3, Ch. 309, L. 2009.   History: En. Sec. 17, Ch. 537, L. 2005.
MT Code § 15-31-153 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-153. through 15-31-157 reserved

  15-31-153 through 15-31-157 reserved.
MT Code § 15-31-158 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-158. Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program

  15-31-158. (Temporary) Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program. There is a credit against tax liability under this chapter for a donation made to the educational improvement account as provided in 15-30-3110. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)  History: En. Sec. 20, Ch. 457, L. 2015.
MT Code § 15-31-159 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-159. Qualified education corporate credit for contributions to student scholarship organization

  15-31-159. (Temporary) Qualified education corporate credit for contributions to student scholarship organization. There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)  History: En. Sec. 21, Ch. 457, L. 2015.
MT Code § 15-31-160 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-160. reserved

  15-31-160 reserved.
MT Code § 15-31-161 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-161. Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income

  15-31-161. (Temporary) Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income. (1) A corporation is allowed a credit in an amount equal to 20% of a charitable gift against the taxes otherwise due under 15-31-101 for charitable contributions made to a qualified endowment, as defined in 15-30-2327. The maximum credit that may be claimed by a corporation for contributions made from all sources in a year under this section is $10,000. The credit allowed under this section may not exceed the corporate taxpayer's income tax liability. The credit allowed under this section may not be claimed by a corporation if the taxpayer has included the full amount of the contribution upon which the amount of the credit was computed as a deduction under 15-31-114. There is no carryback or carryforward of the credit permitted under this section, and the credit must be applied to the tax year in which the contribution is made.   (2) If during any tax year a charitable gift is recovered by the corporation, the corporation shall:   (a) include as income the amount deducted in any prior year that is attributable to the charitable gift to the extent that the deduction reduced the taxpayer's corporate income tax or alternative corporate income tax; and   (b) increase the amount of tax due under 15-31-101 by the amount of the credit allowed in the tax year in which the credit was taken. (Terminates December 31, 2025--secs. 1 through 15, Ch. 254, L. 2019.)   History: En. Sec. 3, Ch. 537, L. 1997; amd. Sec. 3, Ch. 226, L. 2001; amd. Secs. 5, 6, Ch. 24, Sp. L. August 2002; amd. Sec. 3, Ch. 4, L. 2005; amd. Sec. 20, Ch. 268, L. 2013.
MT Code § 15-31-164 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-164. Notification of mobile home park owners

  15-31-164. Notification of mobile home park owners. (1) The department shall annually provide a list of the names and addresses of mobile home park owners to the board of housing provided for in 2-15-1814 for the purposes of this section.  (2) The board of housing shall annually and as necessary send notifications to mobile home park owners that facilitates, supports, and incentivizes mobile home park owners to utilize the benefits available pursuant to 15-31-163 and other benefits and reasons to sell a mobile home park to a tenants' association, a mobile home park residents' association, or a nonprofit organization.   (3) Costs associated with the mailing of notices required in subsection (2) may be paid for using funds available in the account provided for in 15-31-165.   (4) The provisions of 2-6-1017 do not apply to the requirements of this section.   History: En. Sec. 1, Ch. 437, L. 2021.
MT Code § 15-31-165 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-165. Account for notification of mobile home park owners

  15-31-165. Account for notification of mobile home park owners. (1) There is a special revenue account within the state special revenue fund established in 17-2-102 for the notification of mobile home park owners as required in 15-31-164.  (2) There must be deposited in the account all monetary contributions, gifts, and donations for the purposes of providing the notification required in 15-31-164.   (3) Money in the account is statutorily appropriated, as provided in 17-7-502, to the board of housing established in 2-15-1814 and may only be used for those purposes provided in this section.   History: En. Sec. 2, Ch. 437, L. 2021.
MT Code § 15-31-166 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-166. through 15-31-169 reserved

  15-31-166 through 15-31-169 reserved.
MT Code § 15-31-170 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-170. Terminated

  15-31-170. Terminated. Sec. 7, Ch. 411, L. 2001.   History: En. Sec. 2, Ch. 411, L. 2001.
MT Code § 15-31-171 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-171. Repealed

  15-31-171. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 3, Ch. 375, L. 2007; amd. Sec. 2, Ch. 388, L. 2015.
MT Code § 15-31-172 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-172. Small business corporation -- deduction for donation of computer equipment to schools

  15-31-172. Small business corporation -- deduction for donation of computer equipment to schools. A small business corporation, as defined in 15-30-3301, is allowed a deduction equal to the fair market value, not to exceed 30% of the small business corporation's net income, of a computer or other sophisticated technological equipment or apparatus intended for use with the computer donated to an elementary, secondary, or accredited postsecondary school located in Montana if:   (1) the contribution is made no later than 5 years after the manufacture of the donated property is substantially completed;   (2) the property is not transferred by the donee in exchange for money, other property, or services;   (3) the electing small business corporation receives a written statement from the donee in which the donee agrees to accept the property and representing that the use and disposition of the property will be in accordance with the provisions of subsection (2); and   (4) the deduction allowed in this section is in lieu of the deduction allowed under 15-30-2131 for charitable contributions.   History: En. Sec. 2, Ch. 447, L. 1983; amd. Sec. 3, Ch. 807, L. 1991; amd. Sec. 9, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-126, MCA 2007; redes. 15-31-172 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-31-173 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-173. Tax credit for hiring registered apprentices or veteran apprentices

  15-31-173. Tax credit for hiring registered apprentices or veteran apprentices. (1) There is a tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 39-6-109 when a taxpayer employs a registered apprentice or registered veteran apprentice who works in Montana. The credit is administered as provided in 15-30-2357, 39-6-109, and this section.   (2) If the credit allowed under this section is claimed by a small business corporation as defined in 15-30-3301, a pass-through entity, or a partnership, the credit must be attributed to shareholders, owners, or partners using the same proportion as used to report the entity's income or loss.   History: En. Sec. 3, Ch. 380, L. 2017.
MT Code § 15-31-174 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 1. Corporate Income Tax Rate and Return|15-31-174. Corporate income tax credit for trades education and training

  15-31-174. (Temporary) Corporate income tax credit for trades education and training. (1) There is a tax credit against the taxes otherwise imposed by 15-31-101, 15-31-121, and 15-31-122 that is allowable in the amount established pursuant to 15-30-2359 for qualified education and training expenses incurred by an employer for the benefit of an employee. The credit is administered as provided in 15-30-2359 and this section.  (2) If the credit allowed under 15-30-2359 and this section is claimed by a small business corporation as defined in 15-30-3301, a pass-through entity, or a partnership, the credit must be attributed to shareholders, owners, or partners using the same proportion as used to report the entity's income or loss. (Terminates December 31, 2026--sec. 7, Ch. 248, L. 2021.)   History: En. Sec. 2, Ch. 248, L. 2021.