(1) To qualify for the 15-year carry-forward provision authorized in 15-32-404, MCA, for investing in a five megawatt or larger commercial system located within the exterior boundaries of a Montana Indian reservation, a copy of the signed agreement with the tribal government of the reservation must be attached to the applicable tax return filed for the first taxable period for which the credit is reported.

(2) The signed agreement must include the details of the:

(a) training and employment of tribal members in the construction;

(b) tribal members involvement in the operation; and

(c) maintenance of the commercial system.