Repealed Tax Credits

Overview

The following tax credits were repealed during the 2021 Montana Legislative Session.

• These credits may no longer be claimed after Tax Year 2021.
• Taxpayers’ last chance to claim them was on their 2021 tax return.

Repealed Credits with No Carryforward Provisions

• Alternative Fuel Credit
• College Contribution Credit
• Elderly Care Credit
• Emergency Lodging Credit
• Energy Conservation Installation Deduction
• Health Insurance for Uninsured Montanans Credit
• New or Expanded Industry Credit
• Oilseed Crush Facility Credit

Repealed Credits with Carryforward Provisions

If the credit was not fully used in the year it was claimed, taxpayers may continue to carry forward any remaining amount.

Carryforward is allowed until the credit’s carryforward period expires.

• Alternative Energy Production Credit
• Alternative Energy System Credit
• Biodiesel and Blending Credit
• Dependent Care Assistance and Referral Credit
• Empowerment Zone Credit
• Geothermal System Credit
• Mineral and Coal Exploration Incentive Credit