Montana: Repealed Tax Credits

Starting with tax year 2021, the following credits have been repealed; however, you may still claim remaining carryforward amounts for some of these credits. This carryforward is permitted until the credit designated carryforward period expires.

Repealed Credits with Carryforward Provisions

1. Alternative Energy Production Credit: You may carry this credit forward for up to 7 years.
2. Alternative Energy System Credit: You may carry this credit forward up to 4 years
3. Biodiesel and Blending Credit: You may carry this credit forward up to 7 years from the first year it was claimed.
4. Dependent Care Assistance and Referral Credit: You may carry this credit forward up to 5 years
5. Empowerment Zone Credit: You may carry this credit forward for up to 7 years.
6. Geothermal Systems Credit: You may carry this credit forward for up to 7 years.
7. Mineral and Coal Exploration Incentive Credit: You may carry this credit forward for up to 15 years.

Repealed Credits with No Carryforward Provisions

1. Alternative Fuel Credit
2. College Contribution Credit
3. Elderly Care Credit
4. Emergency Lodging Credit
5. Energy Conservation Installation Deduction
6. Health Insurance for Uninsured Montanans Credit
7. New or Expanded Industry Credit
8. Oilseed Crush Facility Credit

Program Entry

1. State
2. Edit
3. Credits
4. Carryforward from a repealed tax credit