The Unlocking Public Lands Credit is available to individuals and businesses who provide access to public lands.
Individuals, corporations, partnerships, small business corporations, trusts and estates providing qualified access to public land may claim this credit, per 87-1-294, MCA.
To qualify for the credit, you must enroll in the Unlocking Public Lands Program with the Department of Fish, Wildlife, and Parks.
The value of the Unlocking Public Lands Credit is $750 for each qualified access, up to a maximum of $3,000 per taxpayer. This credit is refundable.