reglab/housing_qa huggingface dataset:
MT Code § 15-31-902 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-902. Terminated

  15-31-902. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.   History: En. Sec. 2, Ch. 593, L. 2005.
MT Code § 15-31-903 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-903. Terminated

  15-31-903. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.   History: En. Sec. 3, Ch. 593, L. 2005.
MT Code § 15-31-904 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-904. Terminated

  15-31-904. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.   History: En. Sec. 4, Ch. 593, L. 2005.
MT Code § 15-31-905 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-905. Terminated

  15-31-905. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.   History: En. Sec. 5, Ch. 593, L. 2005.
MT Code § 15-31-906 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-906. Terminated

  15-31-906. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 9, Ch. 367, L. 2007; secs. 1, 2, Ch. 186, L. 2009.   History: En. Sec. 6, Ch. 593, L. 2005; amd. Sec. 1, Ch. 367, L. 2007.
MT Code § 15-31-907 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-907. Terminated

  15-31-907. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 9, Ch. 367, L. 2007; secs. 1, 2, Ch. 186, L. 2009.   History: En. Sec. 7, Ch. 593, L. 2005; amd. Sec. 2, Ch. 367, L. 2007.
MT Code § 15-31-908 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-908. Terminated

  15-31-908. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 9, Ch. 367, L. 2007; secs. 1, 2, Ch. 186, L. 2009.   History: En. Sec. 8, Ch. 593, L. 2005; amd. Sec. 3, Ch. 367, L. 2007.
MT Code § 15-31-909 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-909. Repealed

  15-31-909. Repealed. Sec. 5, Ch. 367, L. 2007.   History: En. Sec. 9, Ch. 593, L. 2005.
MT Code § 15-31-910 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-910. Terminated

  15-31-910. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.   History: En. Sec. 10, Ch. 593, L. 2005.
MT Code § 15-31-911 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)|15-31-911. Terminated

  15-31-911. Terminated. Sec. 17, Ch. 593, L. 2005; sec. 9, Ch. 367, L. 2007; secs. 1, 2, Ch. 186, L. 2009.   History: En. Sec. 11, Ch. 593, L. 2005; amd. Sec. 4, Ch. 367, L. 2007.
MT Code § 15-31-1001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1001. Short title

  15-31-1001. Short title. This part may be cited as the "Montana Economic Development Industry Advancement Act".   History: En. Sec. 1, Ch. 352, L. 2019.
MT Code § 15-31-1002 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1002. Purpose

  15-31-1002. Purpose. (1) The purpose of this part is to enhance Montana's economy by expanding film and related media production in the state, by increasing job opportunities for a broad array of workers, and by promoting the growth of small businesses. The objectives of this part are to:   (a) advertise Montana as open for business to qualifying projects;   (b) develop a broad spectrum of high-paying jobs in the state;   (c) encourage investment of funds to finance media production in the state;   (d) expand opportunities for existing Montana small businesses and for new small businesses that provide goods and services to qualified projects; and   (e) promote tourism in the state.   (2) The objectives in subsection (1) will best be achieved by offering tax incentives as provided in this part.   History: En. Sec. 2, Ch. 352, L. 2019.
MT Code § 15-31-1006 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1006. Production expenditure verification report

  15-31-1006. Production expenditure verification report. (1) A production company or postproduction company that claims the credit provided for in 15-31-1007 or 15-31-1009 shall submit a production expenditure verification report to the department of revenue as provided in this section.   (2) The production expenditure verification report must:   (a) be issued by a certified public accountant who is unrelated to the production company or postproduction company and include a certification to that effect;   (b) be performed in accordance with the accounting standards generally accepted in the United States;   (c) be addressed to the person who engaged the accountant with a copy addressed to the production company, postproduction company, or person who applies for the credit provided for in 15-31-1007;   (d) include the accountant's name, address, and telephone number;   (e) include the date of completion of the accountant's work; and   (f) contain a statement of acknowledgment by the accountant that the state is relying on the report to issue tax credits.   (3) The contents of the report must include:   (a) verification of the accuracy of the production expenditures and compensation submitted pursuant to 15-31-1005(2) or the wages and compensation submitted pursuant to 15-31-1005(4);   (b) an opinion from the accountant stating that there are no related party transactions or that material related party transactions are properly reported and accounted for, adequately disclosed, and explained in the report; and   (c) a statement that the submission of the production expenditures and compensation presents fairly, in all material aspects, the production expenditures, postproduction wages, and compensation expended in Montana pursuant to the provisions of this part.   (4) All costs associated with the report are the obligation of the production company or postproduction company.   History: En. Sec. 6, Ch. 352, L. 2019.
MT Code § 15-31-1008 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1008. Transfer of tax credit for media production -- transfer fee

  15-31-1008. Transfer of tax credit for media production -- transfer fee. (1) A tax credit for a state-certified production approved as provided in 15-31-1004 and 15-31-1005 and calculated pursuant to 15-31-1007 but not claimed by the production company may be transferred in whole or in part by the production company to another Montana taxpayer as provided in this section.   (2) A credit may be transferred only once each tax year. The transfer may involve one or more transferees.   (3) A transferee must acquire the credit for a minimum of 85% of its value.   (4) A transferred credit is subject to the carryforward period from the year in which the production company was eligible to claim the credit.   (5) A production company or taxpayer that transfers a tax credit shall submit to the department of revenue a written notification of the transfer of the tax credit within 30 days after the transfer. The notification must include the following information:   (a) the certification number of the state-certified production;   (b) the tax credit balance before and after the transfer;   (c) the tax identification number of the taxpayer to whom the credit was transferred;   (d) the amount of credit transferred; and   (e) any other information required by the department of revenue.   (6) The notification of the transfer of a tax credit must be accompanied by a fee equal to 2% of the value of the tax credit transferred. The transfer fee must be deposited in the general fund.   (7) A transferee has rights to claim the tax credit available to the production company or previous transferee only at the time of the transfer. If a production company or transferee did not have rights to claim the credit at the time of transfer, the department of revenue shall disallow the credit claimed by the taxpayer or recapture the credit. The transferee's recourse is against the production company or previous transferee and not against the state of Montana.   (8) The department shall administer the transfer of credits pursuant to this section.   History: En. Sec. 8, Ch. 352, L. 2019.
MT Code § 15-31-1009 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1009. Tax credit for postproduction wages

  15-31-1009. Tax credit for postproduction wages. (1) Through the tax year ending December 31, 2029, a postproduction company that has incurred qualified postproduction wages in the tax year is allowed a credit against the taxes imposed by chapter 30 and this chapter if the taxpayer applies to the department of commerce as provided in 15-31-1004 and to the department of revenue as provided in 15-31-1005 and is approved to claim the credit.   (2) The tax credit is equal to 25% of qualified postproduction wages incurred in the state.   (3) A tax credit claimed under this section may not exceed the postproduction company's total compensation paid to employees working in this state for the tax year in which the credit is claimed.   (4) The tax credit allowed by this section may not be refunded if the taxpayer has no tax liability. Any unused credit may be carried forward for 5 years.   (5) A taxpayer claiming a credit shall include with the tax return the following information:   (a) the amount of tax credit claimed for the tax year;   (b) the amount of the tax credit previously claimed;   (c) the amount of the tax credit carried over from a previous tax year; and   (d) the amount of the tax credit to be carried over to a subsequent tax year.   (6) (a) A taxpayer claiming the credit provided for in this section must claim the credit as provided in subsection (6)(b).   (b) (i) An entity taxed as a corporation for Montana income tax purposes shall claim the credit on its corporate income tax return.   (ii) Individuals, estates, and trusts shall claim a credit allowed under this section on their individual income tax return.   (iii) An entity not taxed as a corporation shall claim the credit allowed under this section on member or partner returns as follows:   (A) corporate partners or members shall claim their share of the credit on their corporate income tax returns;   (B) individual partners or members shall claim their share of the credit on their individual income tax returns; and   (C) partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.   (c) In order to prevent disguised sales of the credit provided for in this section, allocations of credits through partnership and membership agreements may not be recognized unless they have a substantial economic effect as that term is defined in 26 U.S.C. 704 and applicable federal regulations.   (7) A postproduction company may not claim a credit under this section for production expenditures for which the media production credit provided for in 15-31-1007 is claimed.   History: En. Sec. 9, Ch. 352, L. 2019; amd. Sec. 17, Ch. 352, L. 2019.
MT Code § 15-31-1011 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1011. Report to legislature

  15-31-1011. Report to legislature. (1) The department of commerce shall provide a written report about the economic impact of the tax credits provided for in 15-31-1007 through 15-31-1009 to the revenue interim committee provided for in 5-5-227. The report must be provided no less than 6 months before the start of the 2021 regular legislative session and, pursuant to 5-11-210, every 2 years thereafter, and must be posted on the department of commerce's website.   (2) The report must include:   (a) the overall impact of the tax credits;   (b) the dollar amount of tax credits issued;   (c) the number of net new jobs created;   (d) the amount of compensation paid;   (e) the economic impact of the film industry in the state;   (f) the names of all state certified productions eligible to claim tax credits; and   (g) any other information that describes the impact of the tax credits.   (3) The department of commerce shall contract with a research organization to prepare the report required by this section. The research organization may not be affiliated with the film industry or with the department of commerce. The department of commerce may use the fees collected pursuant to 15-31-1004 or other funding to pay for the report.   (4) The department of commerce shall make recommendations to the revenue interim committee on whether to make changes to the tax credits provided for in 15-31-1007 through 15-31-1009, including changes to the cap provided for in 15-31-1010. The revenue interim committee may make recommendations to the legislature based on the information contained in the report and the department of commerce's recommendations.   History: En. Sec. 11, Ch. 352, L. 2019; amd. Sec. 20, Ch. 163, L. 2019.
MT Code § 15-31-1012 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax|Part 10. Montana Economic Development|15-31-1012. Rulemaking

  15-31-1012. Rulemaking. (1) The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:   (a) determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009;   (b) administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008; and   (c) reviewing taxpayer compliance with the provisions of 15-31-1004.   (2) The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003.   History: En. Sec. 12, Ch. 352, L. 2019.
MT Code § 15-32-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-101. Purpose

  15-32-101. Purpose. The purpose of this part is to encourage the use of alternative energy sources and the conservation of energy through incentive programs. The incentives are to be made available to the energy user on a basis that requires the energy user to take the initiative in obtaining a particular incentive.  History: En. 84-7401 by Sec. 1, Ch. 548, L. 1975; amd. Sec. 7, Ch. 576, L. 1977; R.C.M. 1947, 84-7401; amd. Sec. 178, Ch. 56, L. 2009; amd. Sec. 1, Ch. 11, L. 2021.
MT Code § 15-32-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-103. Deduction for energy-conserving investments

  15-32-103. Deduction for energy-conserving investments. (1) In addition to all other deductions from gross corporate income allowed in computing net income under chapter 31, part 1, a taxpayer may deduct a portion of the taxpayer's expenditure for a capital investment in a building for an energy conservation purpose, in accordance with the following schedule:     If the installation or investment   If the installation or investment is made     is made in a residential building:   in a building not used as a residence:     100% of first $1,000 expended   100% of first $2,000 expended     50% of next $1,000 expended   50% of next $2,000 expended     20% of next $1,000 expended   20% of next $2,000 expended     10% of next $1,000 expended   10% of next $2,000 expended     (2) This tax treatment is subject to approval of the department, as provided in 15-32-106, and may not be claimed for so much of the expenditure and capital investment as is financed by a state, federal, or private grant for energy conservation.   History: En. 84-7403 by Sec. 3, Ch. 548, L. 1975; amd. Sec. 1, Ch. 576, L. 1977; R.C.M. 1947, 84-7403; amd. Sec. 5, Ch. 480, L. 1981; amd. Sec. 1, Ch. 133, L. 1989; amd. Sec. 179, Ch. 56, L. 2009.
MT Code § 15-32-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-104. Limitations on deduction and credit

  15-32-104. Limitations on deduction and credit. Tax treatment under 15-32-103 is limited to persons and firms not primarily engaged in the provision of gas or electricity derived from fossil fuel extraction or conventional hydroelectric development.  History: En. 84-7406 by Sec. 6, Ch. 548, L. 1975; R.C.M. 1947, 84-7406; amd. Sec. 6, Ch. 480, L. 1981; amd. Sec. 2, Ch. 524, L. 2003; amd. Sec. 31, Ch. 503, L. 2021.
MT Code § 15-32-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-105. Application to new construction -- rules

  15-32-105. Application to new construction -- rules. (1) It is the intent of the legislature that no deduction or credit under this part be allowed for capital investment for an energy conservation practice in the new construction of a building if that capital investment would have been made under established standards of new construction. The department of revenue shall adopt rules to implement this legislative intent. Such rules shall be based on the best currently available methods of analysis, including those of the national bureau of standards, the department of housing and urban development, and other federal agencies and professional societies and materials developed by the department. Provisions shall be made for an annual updating of rules and standards as required.   (2) The department may adopt rules to define standard components of conventional buildings and to establish other necessary elements of the definition of passive solar system consistent with the intent of 15-32-102.   History: En. Sec. 6, Ch. 576, L. 1977; amd. Sec. 7, Ch. 480, L. 1981.
MT Code § 15-32-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-106. Procedure for obtaining benefit of deduction

  15-32-106. Procedure for obtaining benefit of deduction. The department of revenue shall approve a deduction under 15-32-103 that demonstrably promotes energy conservation or uses a recognized nonfossil form of energy generation. The department of revenue may refer a deduction involving energy generation to the department of environmental quality for its advice, and the department of environmental quality shall respond within 60 days. The department of revenue may refer a deduction involving energy conservation to the department of labor and industry for its advice, and the department of labor and industry shall respond within 60 days. The department of revenue may deny a deduction that it finds to be impractical or ineffective.  History: En. 84-7404 by Sec. 4, Ch. 548, L. 1975; R.C.M. 1947, 84-7404; amd. Sec. 8, Ch. 480, L. 1981; amd. Sec. 2, Ch. 133, L. 1989; amd. Sec. 42, Ch. 418, L. 1995; amd. Sec. 1, Ch. 338, L. 2003; amd. Sec. 32, Ch. 503, L. 2021.
MT Code § 15-32-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-107. Repealed

  15-32-107. Repealed. Sec. 3, Ch. 11, L. 2021.  History: En. 84-7405 by Sec. 5, Ch. 548, L. 1975; R.C.M. 1947, 84-7405; amd. Sec. 1, Ch. 666, L. 1979; amd. Sec. 1, Ch. 266, L. 1981; amd. Sec. 7, Ch. 610, L. 1983; amd. Sec. 1, Ch. 331, L. 1987; amd. Sec. 1, Ch. 535, L. 1993; amd. Sec. 31, Ch. 268, L. 2013.
MT Code § 15-32-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-108. Repealed

  15-32-108. Repealed. Sec. 80, Ch. 130, L. 2005.   History: En. Sec. 9, Ch. 576, L. 1977; R.C.M. 1947, 84-7403.1; amd. Sec. 26, Ch. 581, L. 1979.
MT Code § 15-32-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-109. Repealed

  15-32-109. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 480, L. 1981; amd. Sec. 10, Ch. 591, L. 2001; amd. Sec. 3, Ch. 524, L. 2003.
MT Code § 15-32-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-110. through 15-32-114 reserved

  15-32-110 through 15-32-114 reserved.
MT Code § 15-32-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 1. Investment in Energy Conservation or Alternative Energy|15-32-115. Repealed

  15-32-115. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 2, Ch. 646, L. 1991; amd. Sec. 11, Ch. 591, L. 2001; amd. Sec. 1, Ch. 39, L. 2003; amd. Sec. 1, Ch. 455, L. 2005.
MT Code § 15-32-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 2. Tax Credit for InstallingAlternative Energy System(Repealed)|15-32-201. Repealed

  15-32-201. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. 84-7414 by Sec. 1, Ch. 574, L. 1977; R.C.M. 1947, 84-7414(1); amd. Sec. 1, Ch. 480, L. 1983; amd. Sec. 2, Ch. 513, L. 1985; amd. Sec. 3, Ch. 467, L. 1991; amd. Sec. 27, Ch. 10, L. 1993; amd. Sec. 75, Ch. 42, L. 1997; amd. Sec. 12, Ch. 591, L. 2001; amd. Sec. 2, Ch. 334, L. 2009.
MT Code § 15-32-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 32. Energy-Related and Ecological Tax Incentives|Part 2. Tax Credit for InstallingAlternative Energy System(Repealed)|15-32-202. Repealed

  15-32-202. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. 84-7414 by Sec. 1, Ch. 574, L. 1977; R.C.M. 1947, 84-7414(2).