Provide tax credit to landlords that rent for below market rate

This bill creates a Montana income tax credit for landlords who rent residential properties at rates below the local fair market value. Landlords can claim $2 for every $100 their rent is under 110% of the county's fair market rent, with a maximum credit limited to their annual tax liability. To qualify, properties must have lease terms of at least one year, meet federal housing quality standards, and not already participate in other rent-limiting programs. The credit can be carried forward for up to three years if not fully used, and the bill requires landlords to submit proof of rent amounts and lease agreements when claiming the benefit.