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.