15-20%

25%

15-20%

15%

$350K

20% of qualified expenditures. Qualified expenditures include preproduction and production expenditures incurred in Montana that are directly used for a qualified production.

Additional components can increase the credit to a maximum of 35%. Those add-on incentives can include:

• 25% of compensation for Montana resident crews
• 15% of compensation for non-Montana resident crews
• 30% of compensation paid to students
• 20% of ATL compensation per production or TV series season
• 15% of compensation paid to actors
• 10% of payments to Montana colleges and universities
• 10% of all in-studio facility and equipment rental expenditures
• 5% of expenditures in high poverty counties
• 25% of post-production wages (not effective until 2021)
• 5% for Montana screen credit

$10M

Yes

Yes

• Individual: 1% - 6.9%
• Loan-out: 6.9%

• A credit may be transferred only once each year
• The transfer may involve one or more transferees
• A transferee must acquire the credit for a minimum of 85% of its value
• The notification of the transfer of a tax credit must be accompanied by a fee equal to 2% of the value of the transferred credit