Montana SB267 provides a tax credit for charitable gifts to public infrastructure projects.

Montana SB267 introduces a tax credit for charitable gifts made to public infrastructure projects. The credit is equal to 50% of the present value of the charitable gift, up to a maximum of $500,000. The credit can be carried forward for three years if it exceeds the taxpayer's tax liability but cannot be refunded. Eligible projects include those owned by the state or local government and used to provide educational, health, or civic services.

Montana SB267 provides a tax credit for charitable gifts to public infrastructure projects.

Montana SB267 introduces a tax credit for charitable gifts made to public infrastructure projects. The credit is equal to 50% of the present value of the charitable gift, up to a maximum of $500,000. The credit can be carried forward for three years if it exceeds the taxpayer's tax liability but cannot be refunded. Eligible projects include those owned by the state or local government and used to provide educational, health, or civic services.