Tax Field Guide

Montana: tax incentives, credits and advisors

Montana's state incentives include a historic buildings preservation credit worth 25% of the federal credit; the MEDIA film credit is closed to productions filming after 2024.

Facts checked 2026-10-26 against the official sources linked below.

Below are the major Montana incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.

Montana film and media incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
MEDIA Act film production creditCreditProductions approved before the program closed$12 million of credit a year, allocated to approved 2024 productionsTransferable: Yes; DOR provides a MEDIA credit transfer form (Form MTC)Not statedClosed: no credit available for productions filming after 2024Montana DOR, MEDIA Tax Credit
Last verified 2026-10-26

Montana historic and building rehabilitation incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Historic buildings preservation creditCreditTaxpayers claiming the federal rehabilitation credit for certified historic buildings in Montana25% of the federal credit allowed; 7-year carryforwardNot statedNo; non-refundableActiveMontana DOR, Historic Buildings Preservation Credit
Last verified 2026-10-26

Montana jobs, investment and enterprise zones incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Jobs growth incentive creditCreditEmployers with qualifying net employee growth certified by the Department of Labor and IndustryHalf of employer FICA taxes on qualifying new employees; 10-year carryforwardNot statedNo; nonrefundableActive through tax year 2028Montana DOR, Jobs Growth Incentive Credit
Last verified 2026-10-26

Advisors located in Montana

No advisors in our directory list a Montana location yet. Browse all advisors, or list your firm.

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Common questions

What is the Montana historic credit?

25% of the federal rehabilitation credit allowed, non-refundable, with a 7-year carryforward.

Is the Montana film credit still available?

No new productions: the Department of Revenue says no credit is available for productions filming after 2024.

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