The following definitions apply to rules found in this subchapter:

(1) "Nonbusiness deduction" has the same meaning as nonbusiness deduction for federal income tax purposes when computing a net operating loss and includes the followingMontana items:

(a) the standard deduction provided in 15-30-122 , MCA;

(b) the deduction for federal income taxes provided in 15-30-121 , MCA, to the extent not attributable to business profits;

(c) the deduction for political contributions provided in 15-30-121 , MCA;

(d) the part of the deduction for expenses for organic and byproduct inorganic fertilizer provided in 15-30-121 , MCA, that is not a trade or business expense;

(e) the deduction for payments for premiums for medical care and for premiums and certificates for long-term care provided in 15-30-121 , MCA;

(f) the deduction for a light vehicle registration fee provided in 15-30-121 , MCA, if it is not a trade or business expense;

(g) the deduction for the patriotic license plate surcharge provided in 15-30-154 , MCA, if it is not a trade or business expense;

(h) the deduction for per capita livestock fees if they are not trade or business expenses; and

(i) the deductions for charitable contributions, including contributions to the child abuse and neglect prevention program provided in 15-30-121 and 15-30-156 , MCA, donations of computer equipment to schools by small business corporations provided in 15-30-126 , MCA, and donations to the veterans' services account or the state veterans' cemetery program provided in 15-30-154 , MCA.

(2) "Nonbusiness income" has the same meaning as nonbusiness income for federal income tax purposes when computing a net operating loss and includes the following Montana items:

(a) interest on the obligations of another state or territory and mutual fund dividends attributable to the interest;

(b) federal income tax refunds and other recoveries of nonbusiness deductions in a prior tax year that reduced Montana income tax;

(c) income attributable to the unqualified withdrawals from medical savings accounts provided in 15-61-203 , MCA, and the unqualified withdrawals from first-time home buyer savings accounts provided in 15-63-203 , MCA; and

(d) decrease in the federal charitable contribution deduction attributable to claiming a charitable endowment tax credit.