Provide income tax credit for payment processing fees directed to a charitable organization

This Montana bill (LC 4355) creates an income tax credit for businesses that direct payment processing fees (like credit card processing costs) to charitable organizations. The credit equals the amount of those fees directed to charities and can be applied against either individual or corporate income tax. Any unused credit can be carried forward for up to two years. The bill defines "charitable organization" as one qualifying under federal tax law and clarifies that this credit does not replace existing charitable deduction options.