(2) Biodiesel blending and storage credit (see § 15-32-703, MCA, and Biennial
Report, p. 240, table 4.12);
(3) Contractor‟s gross receipts tax credit (see § 15-50-207, MCA, and Biennial
Report, p. 257, table 6.2);
(4) Geothermal systems credit (see § 15-32-115, MCA, and Biennial Report, p.
240, table 4.13);
(5) Alternative energy systems credit (see §§ 15-32-201 through 15-32-203,
MCA, and Biennial Report, p. 241, table 4.14);
(6) Alternative energy production credit (see §§ 15-32-401 through 15-32-407,
MCA, and Biennial Report, p. 242, table 4.15);
(7) Dependent care assistance credit (see §§ 15-30-2365, 15-30-2373, 15-31-131,
and 15-31-133, MCA and Biennial Report, p. 243, table 4.16);
(8) Historic property preservation credit (see §§ 15-30-2342 and 15-31-151,
MCA, and Biennial Report, p. 244, table 4.17);
(9) Infrastructure users fee credit (see § 17-6-316, MCA, and Biennial Report, p.
245, table 4.19);
(10) Empowerment zone credit – expired from tax year 2011forward (see §§
15-30-2356 and 15-31-134, MCA, and Biennial Report, p. 246, table 4.20);
(11) Increasing research activities credit (see §§ 15-30-2358, 15-31-150,
MCA, and Biennial Report, p. 246, table 4.21);
(12) Mineral and coal exploration incentive credit (see §§ 15-32-501 through
15-32-510 MCA, and Biennial Report, p. 247, table 4.22);
(13) Film employment production credit – this credit can be carried forward or
refunded (see §§ 15-31-901 through 15-31-911, MCA, and Biennial Report,
pp. 247-248, tables 4.23 and 4.24);
(14) Adoption credit (see § 15-30-2364, MCA, and Biennial Report, p. 250,
table 4.27).
c. Refundable credits
(1) Elderly homeowner/renter credit (see §§ 15-30-2337 through 15-30-2341,
MCA, and Biennial Report, p. 250, table 4.28);
(2) Film employment production credit – this credit can be carried forward or
refunded (see §§ 15-31-901 through 15-31-911, MCA, and Biennial Report,
pp. 247-248, tables 4.23 and 4.24);
(3) Film qualified expenditures credit (see §§ 15-31-901 through 15-31-911,
MCA, and Biennial Report, p. 248, table 4.25);
(4) Insure Montana small business health insurance credit (see §§ 15-30-2368,
15-31-130, and 33-22-2006, MCA, and Biennial Report, p. 249, table 4.26);
(5) Temporary Emergency Lodging credit (see §§ 15-30-2381 and 50-51-114,
MCA, and Biennial Report, p. 252, table 4.30);