Generally revise employee tax credit laws to include apprentices

Added apprentices to the definition of 'qualifying new employee' for job growth tax credits, ensuring they can be counted toward the 50% wage credit.

Removed the sunset date on the tax credit, making the program permanent rather than temporary.

Clarified that the tax credit can be claimed in the tax year the department approves the credit, removing ambiguity about fiscal year filers.

Updated the bill title and summary to reflect the inclusion of apprentices and the removal of the sunset provision.

Adjusted line spacing and indentation in existing paragraphs to improve document formatting.

Reordered subsection numbering within the list of prohibited concurrent tax credits.

Capitalized the introductory phrases for Section 1 and Section 2 to read 'SECTION 15-30-2357, MCA, IS AMENDED TO READ' and 'SECTION 15-30-2361, MCA, IS AMENDED TO READ' instead of the previous mixed-case version.

Subsection numbers were reorganized (e.g., subsection 8 became 9, subsection 9 became 10) to reflect the deletion of a previous section, but the actual legal text and rules within those sections were not altered.

Added 'registered apprentice' and 'registered veteran apprentice' to the list of eligible employees who can trigger the tax credit.

Removed the sunset date of December 31, 2028, ensuring the tax credit program continues beyond that date.

Updated the definition of 'qualifying new employee' to explicitly include apprentices and veterans.

Clarified that the credit can be claimed in the specific tax year an apprentice is employed, even if the employment period is less than a full calendar year.

Added a restriction preventing taxpayers from claiming both the job growth credit and the apprenticeship tax credit in the same tax year.

Bill number changed from LC 1364 to HB 908.1

Sponsors C. Schomer and E. Buttrey were added to the header

Page headers were updated to reflect the new bill number and authorized print status