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SMALL BUSINESS NEWS

Jan 2018

 

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Tax Credit for Montana Employers

Effective 1 January 2018 businesses in Montana could lower their tax obligation by hiring an Apprentice or a Veteran.

With the Employer Apprenticeship Tax Credit program employers could get up to $750 for each apprentice employed and $1,500 for each apprentice employed who is a veteran.

An employer that employs an apprentice or a veteran apprentice who works in Montana as a new employee in a state-registered apprenticeship training program is eligible for an annual credit against income taxes.

A “new employee" means an individual who was not employed as an apprentice or veteran apprentice before 1 January 2018.

A tax credit is not available to the employer until after the apprentice has completed the apprentice training program's probationary period or 6 months, whichever is earlier.

An employer can get the credit for up to five(5) years.

Each year the employer has to apply to the department to receive approval to claim the credit for the preceding calendar year.

 

Sources:
House Bill 308

By Bill Williams

 

 

 

 

 

 

 

 

 

 
 

 

  
 

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