Provide a tax credit for charitable gifts to public infrastructure

This bill creates a tax credit for taxpayers in Montana who donate money to certified public infrastructure projects, allowing them to reduce their state tax liability by 50% of the gift's present value, up to a maximum of $500,000. The credit applies to donations made to state or local government projects that build or acquire facilities serving the public, such as health clinics, libraries, museums, and senior centers, which must be officially certified by the state department. To claim the credit, taxpayers must obtain a receipt from the government confirming the donation and the project's eligibility, and any unused portion of the credit can be carried forward for three years. The bill also adds this new tax credit to a list of other credits that the state's revenue interim committee must review every eight years to assess their effectiveness and impact.