Montana legislation · 2025 Regular Session
Montana HB908: Generally revise employee tax credit laws to include apprentices
Status: Signed into law, May 19, 2025
What the bill says
An act revising job growth incentive tax credits to include certain apprentices in the construction industry; revising laws relating to when the tax credit may be claimed; revising the definition of "qualifying new employee" to include an apprentice; removing the sunset date on the tax credit; amending sections 15-30-2357, 15-30-2361, 15-31-175, and 39-11-404, mca; and repealing section 24, chapter 550, laws of 2021, and section 4, chapter 391, laws of 2023.
From the engrossed text:
AN ACT REVISING JOB GROWTH INCENTIVE TAX CREDITS TO INCLUDE CERTAIN APPRENTICES IN THE CONSTRUCTION INDUSTRY; REVISING LAWS RELATING TO WHEN THE TAX CREDIT MAY BE CLAIMED; REVISING THE DEFINITION OF "QUALIFYING NEW EMPLOYEE" TO INCLUDE AN APPRENTICE; REMOVING THE SUNSET DATE ON THE TAX CREDIT; AMENDING SECTIONS 15-30-2357, 15-30-2361, 15-31-175, AND 39-11-404, MCA; AND REPEALING SECTION 24, CHAPTER 550, LAWS OF 2021, AND SECTION 4, CHAPTER 391, LAWS OF 2023. Section 1. Section 15-30-2357, MCA, is amended to read: "15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice. (1) Subject to the provisions of [ 15-30-2361 (8) and] 39-6-109, a taxpayer is allowed a credit against the tax imposed by chapter 31 or this chapter for employing a registered apprentice or registered veteran apprentice who works in Montana. (2) The credit may not exceed the taxpayer's tax liability and may not be carried forward or carried back. (3) The credit may be claimed only in the tax year in which the department of labor and industry approved the credit as provided in 39-6-109(4). If a taxpayer claims the credit but was not approved by the department of labor and industry, the taxpayer's return must be processed without regard to the credit. (4) For fiscal year filers, the credit available to claim in the current fiscal year is the …
Sponsors
- Schomer, Curtis (R, 48) · primary sponsor
- McKamey, Wendy (R, 12)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Returned from Enrolling
- : (H) Sent to Enrolling
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
Votes
- Do Concur (April 22, 2025): 30 yea, 20 nay, passed
- Do Concur (April 18, 2025): 31 yea, 18 nay, passed
- Do Pass (April 5, 2025): 85 yea, 13 nay, passed
- Do Pass (April 4, 2025): 89 yea, 10 nay, passed
Subjects: Revenue, State, Labor and Employment
Common questions
- What is HB908?
- HB908 is a bill in the Montana Legislature (2025 Regular Session): Generally revise employee tax credit laws to include apprentices.
- What does HB908 do?
- In its own words: An act revising job growth incentive tax credits to include certain apprentices in the construction industry; revising laws relating to when the tax credit may be claimed; revising the definition of "qualifying new employee" to include an apprentice; removing the sunset date on the tax credit; amending sections 15-30-2357, 15-30-2361, 15-31-175, and 39-11-404, mca; and repealing section 24, chapter 550, laws of 2021, and section 4, chapter 391, laws of 2023.
- What is the status of HB908?
- Signed into law as of May 19, 2025. Latest action: Chapter Number Assigned (May 19, 2025).
- Who sponsored HB908?
- Schomer, Curtis (R, 48), with 1 co-sponsor.
- Where is the official record for HB908?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1364
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.