Montana Title 15. Taxation § 15-31-1002. Purpose

(1) creating tax credit reservation allocations that put Montana businesses first;

(2) driving brick and mortar investment into permanent infrastructure in the state;

(3) increasing career pathway training and full-time equivalent jobs for a broad array of Montana resident workers;

(4) expanding a sustainable media manufacturing sector through film and related media production in the state;  and

(5) limiting liability to the state.