Generally revise employee tax credit laws to include apprentices

This bill expands Montana's job growth tax credit to include construction industry apprentices as "qualifying new employees." It amends Section 39-11-404 to explicitly define apprentices as eligible for the credit, which previously required hiring full-time employees meeting specific wage and growth thresholds. Employers in the construction industry that hire apprentices will now qualify for the same annual tax credit as those hiring other new employees, subject to existing requirements (e.g., 10+ apprentices in the first year, 15+ annually after). The credit remains tied to net employee growth calculations and is administered by the Montana Department of Revenue. The policy change applies to credits claimed through 2028.