Montana · Workforce · MT-APP-001
Apprenticeship Tax Credit
Publication revised September 24, 2026. Sourcebook page 169.
Credit amount / calculation
$750 per apprentice and $1,500 for a qualifying veteran apprentice.
Business fit and eligible activity
Registered apprentices can create modest credits for forest-products employers. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
A sawmill formalizes a registered millwright/maintenance apprenticeship and employs 2 qualifying apprentices during the year. At $750.00 per apprentice, the nominal credit would be $1,500, assuming each apprentice and the employer program meet the certification rules.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity. Obtain Department of Labor and Industry approval and claim in the approved year. The same employee cannot also support the new-job credit in that year.
Official sources
- Montana Department of Revenue — Apprenticeship Tax Credit (revenue.mt.gov)
Related programs
Historic Property Preservation Credit
25% of the federal rehabilitation credit attributable to
A qualifying historic industrial rehabilitation can generate a state credit.
Jobs Growth Incentive Tax Credit
50% of employer-paid Social Security
Employers creating qualifying jobs can receive a credit based on employer payroll taxes through tax year 2028.
Recycling Tax Credit
25% of the first $250
Potentially relevant to qualifying recycling equipment/property used by a wood-products business.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Employer-Provided Child Care Credit (Internal Revenue Code §45F)
For 2026+
Broad employer credit that can apply to logging companies and mills providing or contracting for qualified employee child care; substantially expanded for 2026.