Montana DOR Issues Bulletin on MEDIA Tax Credit for Film Projects

The Montana Department of Revenue (DOR) issued a bulletin on the Montana Economic Development Industry Advancement (MEDIA) Tax Credit, which provides a 20 percent income tax credit on qualified production expenditures for media projects in the state, with the potential for up to 35 percent through additional incentives. The bulletin outlines the requirements for pre-certification, the application process, eligible costs, credit calculation, the annual $12 million cap, carry-forward rules if the cap is met, and the forms to be filed, guiding tax professionals on how productions can claim and monetize this incentive. [Montana Dep’t of Revenue, MEDIA Tax Credit, 09/12/25] ...