The bill aims to revise job growth incentive tax credits in Montana by expanding the definition of "qualifying new employee" to include apprentices in the construction industry. It also revises the laws regarding when the tax credit can be claimed and removes the sunset date that previously limited the duration of the tax credit. Additionally, the bill amends several sections of the Montana Code Annotated (MCA), specifically sections 15-30-2357, 15-30-2361, 15-31-175, and 39-11-404, to reflect these changes.

Furthermore, the bill repeals two previous sections from the laws of 2021 and 2023 that may have conflicted with the new provisions. By allowing employers to claim tax credits for hiring apprentices, the legislation seeks to encourage job growth and support the construction industry in Montana. The amendments are designed to streamline the process for claiming these credits and ensure that more workers, particularly apprentices, are included in the incentive framework.

Statutes affected:
LC Text: 15-31-175, 39-11-404
HB0908_1(1): 15-31-175, 39-11-404
HB0908_1(2): 15-31-175, 39-11-404
HB0908_1(3): 15-31-175, 39-11-404
HB0908_1(4): 15-31-175, 39-11-404
HB0908_1(5): 15-31-175, 39-11-404
HB0908_1: 15-31-175, 39-11-404
HB0908_2(1): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_2(10): 15-31-175, 39-11-404
HB0908_2(11): 15-31-175, 39-11-404
HB0908_2(12): 15-31-175, 39-11-404
HB0908_2(13): 15-31-175, 39-11-404
HB0908_2(14): 15-31-175, 39-11-404
HB0908_2(2): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_2(3): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_2(4): 15-31-175, 39-11-404
HB0908_2(5): 15-31-175, 39-11-404
HB0908_2(6): 15-31-175, 39-11-404
HB0908_2(7): 15-31-175, 39-11-404
HB0908_2(8): 15-31-175, 39-11-404
HB0908_2(9): 15-31-175, 39-11-404
HB0908_2: 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(1): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(10): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(11): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(2): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(3): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(4): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(5): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(6): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(7): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(8): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X(9): 15-30-2357, 15-30-2361, 15-31-175, 39-11-404
HB0908_X: 15-30-2357, 15-30-2361, 15-31-175, 39-11-404