Montana

EARNED INCOME TAX CREDIT (EITC)

Rate (Refundable): 3% of the federal credit

Eligibility Requirements: All Montana taxpayers who qualify for the federal credit are automatically eligible.

Latest Legislative Action:

  • In 2017, a bill to create a refundable Montana Earned Income Tax Credit (EITC) at 3 percent of the federal credit was passed by the legislature with broad bipartisan support.
  • In 2015, lawmakers considered a bill that would have created a state EITC equal to 5 percent (originally introduced at 10%) of the federal credit. The measure passed the House Taxation committee, but was voted down by the full legislature.

CHILD TAX CREDIT (CTC)

Montana does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Montana does not currently offer a state-level CDCTC.

For More State Information

Tara Jensen, Co-Director, Public Affairs and Operations
Montana Budget and Policy Center

www.montanabudget.org
(406) 422-5848
tjensen@montanabudget.org