About this programme
The Job Growth Incentive Tax Credit encourages the growth of high-paying, Montana-based jobs by giving employers a state income tax credit equal to 50% of the employer-paid payroll taxes on each qualifying new employee.
The Montana Department of Labor & Industry administers the credit, while the Department of Commerce provides information and directs applicants to the application portal. The credit targets goods-producing industries: construction, natural resources, mining, agriculture, forestry, manufacturing, transportation, utilities and outdoor recreation.
How it works
The credit equals 50% of the employer-paid payroll taxes for each qualifying new employee and is applied against the employer's Montana income tax liability for the year the hiring occurred.
To claim the credit, a business must show net employee growth: more qualifying employees than its prior-year full-time-equivalent (FTE) level, where an FTE is defined as 2,080 work hours (40 hours a week for 52 weeks). A qualifying new employee must have worked at least 6 months in the tax year, earn more than $50,000 a year, and receive the same benefits as the employer's other employees.
Who can apply
The business must hire at least 5 new employees in Montana during the tax year (10 in counties with a population over 20,000), working on a Montana-based project in one of the qualifying goods-producing sectors.
Each qualifying new employee must be employed 6 months or more in the tax year, be paid more than $50,000 annually, and receive the same benefits offered to the employer's other staff.
How to apply
- Visit the application portal at ebiz.mt.gov/WSD/.
- Complete the online application with the business's hiring and wage information.
- Submit supporting documentation showing the new employees meet the hiring, wage and benefits thresholds.
Frequently asked
How big is the Job Growth Incentive Tax Credit?
It equals 50% of the employer-paid payroll taxes on each qualifying new employee, applied against the employer's Montana income tax.
What counts as a qualifying new employee?
Someone employed 6 or more months in the tax year, paid over $50,000 annually, and given the same benefits as the rest of the employer's staff, working on a Montana-based project in a qualifying industry.
Which industries qualify?
Construction, natural resources, mining, agriculture, forestry, manufacturing, transportation, utilities and outdoor recreation.
How do I claim the credit?
Apply through the state's online portal at ebiz.mt.gov/WSD/ with your business's hiring and wage records, then claim the credit on your Montana tax return for the year you hired.
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Reviewed 2026-09-25. Programmes change, so check eligibility, amounts and deadlines on the official page before you apply. CapEasy is a private firm and is not part of any government body.