HB 140: Provide property tax assistance for law enforcement and firefighters injured in the line of duty - Montana

HB0140_X(3).pdf → HB0140_X(4).pdf · 2 edits

MINOR

The bill updates the income thresholds for the injured first responder property tax reduction program, adjusting the dollar limits for single persons, married couples, and heads of household to reflect updated financial standards. These changes ensure that the tax benefits remain accessible to first responders whose incomes have risen since the last update. The amendment also includes minor formatting corrections to the document headers and line spacing.

Scope change

The scope of the tax reduction program remains the same, but the specific income limits determining eligibility for different tax rates have been increased.

ELIGIBILITY

Income thresholds for the tax reduction multiplier were increased for all filing statuses (single, married, head of household) to adjust for inflation or economic changes.

TECHNICAL

Minor formatting adjustments were made to the document headers and line spacing throughout the bill text.

HB0140_2(15).pdf → HB0140_X.pdf · 4 edits

MODERATE

The bill was renumbered from HB 140.2 to HB 140 and its title was updated to include 'surviving spouses of first responders killed in the line of duty,' expanding the program's scope to cover families of deceased responders in addition to injured ones. The text was cleaned up to remove inconsistent capitalization and formatting errors, while the core tax reduction percentages and income thresholds remained unchanged.

Scope change

The bill's scope was expanded to explicitly include surviving spouses of first responders who were killed in the line of duty, whereas the previous version only mentioned injured responders and survivors of those killed.

SCOPE

The bill title and description were updated to formally include 'surviving spouses of first responders killed in the line of duty' as eligible recipients of property tax assistance.

DEFINITION

Definitions were cleaned up to remove inconsistent all-caps formatting (e.g., changing 'VOLUNTEER FIREFIGHTER' to 'volunteer firefighter') and updated statutory citations to reflect current law.

TECHNICAL

Inconsistent capitalization and formatting errors throughout the document were corrected to match standard legislative style.

The bill number was changed from HB 140.2 to HB 140, and the document was marked as an 'Enrolled Bill' rather than a draft version.

HB0140_1(19).pdf → HB0140_2(10).pdf · 3 edits

MINOR

The bill was renumbered and updated to include volunteer emergency care providers and volunteer firefighters as eligible recipients of property tax assistance. This change expands the program's scope beyond traditional full-time first responders to include those who serve without pay, ensuring they receive the same financial protections for their homes if injured or killed in the line of duty.

Scope change

The bill's scope expanded to include volunteer emergency care providers and volunteer firefighters as eligible beneficiaries.

ELIGIBILITY

Added 'Volunteer Emergency Care Provider' and 'Volunteer Firefighter' to the list of qualified individuals eligible for property tax assistance.

DEFINITION

Updated the definition of 'Injured in the line of duty' and 'Qualified first responder' to explicitly include volunteer service members.

TECHNICAL

Adjusted income threshold tables and bill numbering (HB 140.1 to HB0140.2) to reflect new legislative requirements.

HB0140_2(9).pdf → HB0140_1(19).pdf · 6 edits

MODERATE

The bill was renumbered from HB 140.2 to HB 140.1 and significantly streamlined the tax benefit definitions. The most critical change is the removal of specific income thresholds and percentage multipliers that previously determined benefit amounts, replacing them with a new, undefined 'Qualifying income' category. Additionally, the definitions for eligible recipients were consolidated and simplified, removing specific references to volunteer emergency care providers and expanding the definition of 'First responder' to explicitly include law enforcement officers.

Scope change

The bill's scope shifted from a detailed income-based calculation system to a broader eligibility framework that relies on new, undefined income criteria.

ELIGIBILITY

Deleted the specific income brackets and percentage multipliers used to calculate tax benefits, replacing them with a generic 'Qualifying income' definition.

Removed the specific eligibility clause for 'Volunteer Emergency Care Providers' from the veteran and first responder definitions.

DEFINITION

Consolidated and renumbered definitions for 'Firefighter', 'First responder', 'Injured in the line of duty', and 'Law enforcement officer', removing redundant text and clarifying roles.

Added a new definition for 'Qualified first responder' that includes individuals killed in the line of duty or receiving specific disability retirement benefits.

Added a new definition for 'Qualified veteran' requiring honorable discharge and a 100% disability rating from the U.S. Department of Veterans Affairs.

Refined the definition of 'Primary residence' to allow multiple dwellings if the taxpayer lives in them for at least 7 months combined.

HB0140_1(18).pdf → HB0140_2(9).pdf · 4 edits

MODERATE

The bill was renumbered to reflect its new version status. The most significant change expands the definition of 'Qualified first responder' to include volunteer emergency care providers who receive compensation for permanent disability, broadening the group eligible for property tax assistance. Additionally, the income thresholds for tax relief were adjusted, with specific dollar amounts inserted into the brackets for single persons and married couples to align with updated financial limits.

Scope change

The bill's scope of eligibility was expanded to include volunteer emergency care providers under the 'Qualified first responder' definition.

ELIGIBILITY

Added 'VOLUNTEER EMERGENCY CARE PROVIDER' to the definition of 'First responder' and 'Qualified first responder', allowing them to receive tax benefits if they receive compensation for permanent disability.

DEFINITION

Updated the 'Qualified first responder' definition to include specific statutes (39-71-702 and 39-71-703) regarding permanent total and partial disability compensation.

REQUIREMENT

Inserted specific dollar amounts into the income brackets for Single Persons and Married Couples, refining the income ranges that qualify for tax relief.

TECHNICAL

Updated the bill header and version numbers (HB 140.1 to HB0140.2) and reorganized the line numbering and section structure.

HB0140_2(8).pdf → HB0140_1(18).pdf · 4 edits

MODERATE

The bill was renumbered from HB 140.2 to HB 140.1 and significantly streamlined its definitions. The most substantive change is the removal of a complex, two-column tax table that previously listed specific income brackets and multipliers for Single Persons, Married Couples, and Heads of Household. The bill also replaced a convoluted definition of 'Firefighter' with a simpler definition of 'First responder' and updated the definition of 'Qualified veteran' to align more closely with standard federal disability criteria.

Scope change

The bill's scope regarding tax calculation tables was reduced by removing detailed income thresholds, while the scope of eligibility for certain definitions was clarified and simplified.

DEFINITION

Deleted a detailed table specifying income brackets and percentage multipliers for Single Persons, Married Couples, and Heads of Household.

Replaced the specific definition of 'Firefighter' with a broader, simpler definition of 'First responder' that includes law enforcement officers.

Updated the definition of 'Qualified veteran' to remove references to specific state disability codes and replace them with standard federal criteria for active duty service and 100% disability ratings.

TECHNICAL

Changed the bill number from HB 140.2 to HB 140.1 and adjusted the legislative session header format.

HB0140_2(3).pdf → HB0140_2(4).pdf · 1 edit

MINOR

The bill text was reorganized to fix line breaks and numbering errors in the definition of who qualifies for disability retirement benefits. The substantive policy content regarding specific statutes and eligibility criteria remains unchanged.

TECHNICAL

Reformatted the list of statutory references for disability retirement benefits to correct line breaks and numbering inconsistencies.

HB0140_1(17).pdf → HB0140_2.pdf · 3 edits

MINOR

The bill was renumbered from HB 140.1 to HB0140.2. The income tax brackets were updated with new dollar thresholds and added specific income ranges for married couples and heads of household. Crucially, the definition of 'qualified first responder' was expanded to include volunteer emergency care providers receiving permanent disability compensation, and the definition of 'qualified veteran' was broadened to include injured volunteer emergency care providers with permanent disability ratings.

Scope change

The bill's scope expanded to include volunteer emergency care providers as eligible recipients of benefits previously reserved for paid first responders and veterans.

DEFINITION

Added 'volunteer emergency care provider' to the definition of 'qualified first responder' and 'qualified veteran' to include those with permanent disability ratings.

ELIGIBILITY

Updated income tax bracket thresholds and added specific income ranges for married couples and heads of household.

TECHNICAL

Renumbered the bill from HB 140.1 to HB0140.2.

HB0140_1(8).pdf → HB0140_1(9).pdf · 1 edit

MINOR

The bill lists the sponsors who introduced the legislation. A minor change was made to the list of sponsors, where the name 'S. FITZPATRICK' was replaced with 'C. FITZPATRICK'. This appears to be a technical correction to the sponsor list rather than a change to the bill's actual policy or rules.

TECHNICAL

Updated the list of bill sponsors by changing the initial of one sponsor from 'S.' to 'C.'.

HB0140_1(1).pdf → HB0140_1(2).pdf · 1 edit

MINOR

The primary change is a complete reordering of the list of sponsors for House Bill 140. No substantive policy changes, such as new requirements, funding amounts, or eligibility criteria, were identified in the provided text snippet.

TECHNICAL

The order of the sponsors' names was rearranged, likely to reflect a change in the order they introduced the bill or a procedural update to the sponsor list.

LC1914.pdf → HB0140_1.pdf · 1 edit

MINOR

The bill was renumbered from LC1914 to HB 140 and the sponsor list was updated. The substantive policy content, including tax assistance rates, eligibility criteria, and definitions, remains unchanged from the previous version.

TECHNICAL

Bill number changed from LC1914.1 to HB 140.1 and the list of sponsoring legislators was updated.

Provide property tax assistance for law enforcement and firefighters injured in the line of duty

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