Revise definition of infrastructure for resort tax

This bill expands the definition of "infrastructure" for Montana's resort tax to include workforce and community housing projects, allowing funds collected from tourists to be used for housing development in addition to traditional infrastructure like roads, utilities, and emergency services. The change directly affects resort area districts and communities where more than half of the economy relies on tourism, enabling these areas to leverage resort tax revenue for housing initiatives. By amending section 7-6-1501 of the Montana Code Annotated, the legislation clarifies that housing projects now qualify as eligible infrastructure uses for resort tax levies. The bill takes effect immediately upon passage and approval, providing an updated framework for how tourism revenue can be allocated in designated resort areas and communities.