24.23.301    CREDIT FOR EMPLOYER JOB GROWTH

(1)  Any employer seeking the tax credit must apply for the credit certificate by January 31 of the year following the tax year for which the certificate is requested for the department to provide a certification by regular tax filing dates. Applications received after that date will still be processed. 

(2) The total number of employees employed by an employer for purposes of certification is based on the average monthly number of employees reported on the employer's unemployment insurance tax filings.

(3) An employer applying for certification may count employees hired across multiple tax years to meet the definition of qualifying net employee growth for purposes of certification.

History: 39-11-404, MCA; IMP, 39-11-404, MCA; NEW, 2022 MAR p. 157, Eff. 1/29/22; AMD, 2023 MAR p. 769, Eff. 8/5/23.