Fourteen percent refundable tax credit based upon Montana resident labor expenditures by production companies. There is no minimum expenditure on the benifit. The production company must be certified by the Montana Film Office prior to shooting and must submit all required documentation to the Department of Revenue and the Montana Office in order to claim either credit. A Montana income tax return must be filed in order to claim both credits.

Nine percent refundable tax credit based on total qualified production company expenditures. These consist of hotel and lodging expenditures, production equipment rental, fuel costs, expendables, lumber/construction materials, vehicle rentals and food expenditures. All purchases and rentals must occur in Montana. The same certification, documentation, and filing requirements are in effect for this credit.