Repealed Tax Credits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The following tax credits were repealed during the 2021 Montana Legislative Session.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.
List of Repealed Credits
- Alternative Energy Production Credit*
- Alternative Energy System Credit*
- Alternative Fuel Credit
- Biodiesel and Blending Credit*
- College Contribution Credit
- Dependent Care Assistance and Referral Credit*
- Elderly Care Credit
- Emergency Lodging Credit
- Empowerment Zone Credit*
- Energy Conservation Installation Deduction
- Geothermal System Credit*
- Health Insurance for Uninsured Montanans Credit
- Mineral and Coal Exploration Incentive Credit*
- New or Expanded Industry Credit
- Oilseed Crush Facility Credit
Carryforward Provisions
Credits marked with an asterisk (*) have 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.