15-30-3112. (Temporary) Report to revenue interim committee -- student scholarship organizations. Each biennium, the department shall provide to the revenue interim committee, in accordance with 5-11-210, a list of student scholarship organizations receiving contributions from businesses and individuals that are granted tax credits under 15-30-3111. The listing must detail the tax credits claimed under the individual income tax in chapter 30 and the corporate income tax in chapter 31. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)
History: En. Sec. 15, Ch. 457, L. 2015; amd. Sec. 11, Ch. 163, L. 2019.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 31. Tax Credit for Qualified Education Contributions
15-30-3103. Requirements for student scholarship organizations
15-30-3104. Tuition payment limitation
15-30-3105. Reporting requirements for student scholarship organizations
15-30-3106. Student scholarship organizations -- listing on website
15-30-3107. through 15-30-3109 reserved
15-30-3111. Qualified education tax credit for donations to student scholarship organizations
15-30-3112. Report to revenue interim committee -- student scholarship organizations
15-30-3113. Review determination -- termination -- confidentiality