The Historic Buildings Preservation Credit is for anyone who restores a historic building they own or lease in Montana.
Individuals, corporations, small business corporations, partnerships, trusts, and estates.
Qualified rehabilitation expenditures as provided in 26 U.S.C 47 and as it may be amended.
25% of the federal credit allowed. This is a non-refundable credit.
This credit may be carried forward up to seven years.
You must attach Federal Form 3468, Investment Credit to your return.