Montana Statutes
§ 15-31-1002 — Purpose
Montana·Title 15 TAXATION·Ch. 31 CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX·Part 10 Montana Economic Development
15-31-1002 . Purpose. The purpose of this part is to create a more resilient Montana economy by diversifying and driving local growth in the media manufacturing sector and ancillary supporting sectors by:
(1)creating tax credit reservation allocations that put Montana businesses first;
(2)driving brick and mortar investment into permanent infrastructure in the state;
(3)increasing career pathway training and full-time equivalent jobs for a broad array of Montana resident workers;
(4)expanding a sustainable media manufacturing sector through film and related media production in the state; and
(5)limiting liability to the state.
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Legislative History
En. Sec. 2, Ch. 352, L. 2019; amd. Sec. 2, Ch. 598, L. 2025.
Nearby Sections
15
§ 15-31-1001
Short Title§ 15-31-1002
Purpose§ 15-31-1003
Definitions§ 15-31-1004
Application For State Certification§ 15-31-1005
Submission Of Costs -- Fee§ 15-31-1006
Production Expenditure Verification Report§ 15-31-1007
Tax Credit For Media Production§ 15-31-1009
Tax Credit For Postproduction Wages§ 15-31-1010
Limitation Of Tax Credits -- Allocation -- Fee§ 15-31-1011
Report To Legislature§ 15-31-1012
Rulemaking