This bill extends the expiration date of Montana's coal severance tax credit for coal washing from July 1, 2017, to July 1, 2027. The credit allows coal mining companies to reduce their severance tax liability when washing coal to remove impurities before sale. The bill amends two existing laws (2009 and 2015) to update the termination date and requires the secretary of state to notify Montana's tribal governments. The change takes immediate effect upon enactment, providing continued tax relief for coal producers using washing processes.
This bill revises and increases fees for several types of licensed establishments in Montana, including retail food businesses, wholesale food operations, public accommodations, trailer courts, campgrounds, pools, and spas. It adds new seasonal and year-round fee categories while amending existing fee structures in Montana law. The changes directly affect businesses operating these licensed establishments by increasing their required annual fees. Key mechanisms include specific fee adjustments for different business types and the introduction of seasonal pricing tiers. The bill focuses on updating fee schedules rather than altering operational requirements for these businesses.
This bill requires hunters and anglers who lease land for hunting or fishing to pay a 10% surcharge on their annual lease payment when purchasing a Montana conservation license. The surcharge revenue must fund the state's block management program, which supports wildlife habitat conservation. Applicants must disclose lease details - including annual payment amount, duration, and partnership structure - during license application. Failure to provide this information may result in a five-year suspension of hunting and fishing privileges.
LC 4453 amends Montana Code Annotated Section 2-16-501 to revise the time period when an office becomes vacant for state and local officials. It appropriates $100 from the general fund for the legislative services division to monitor and report vacancy status upon request, effective July 1, 2025. The bill applies retroactively to vacancies beginning on or after January 1, 2025. This directly affects elected officials and their successors by altering the conditions under which an office is deemed vacant, such as for absence or failure to discharge duties.
This bill creates an income tax credit for Montana taxpayers who donate cash to qualifying community improvement organizations. Taxpayers can claim a credit equal to 10% of their Montana taxable income or $3,000 (whichever is lower), with a total annual limit of $2 million in 2026 and $5 million in 2027 onward. The credit can be carried forward up to three years if not fully used in the donation year. To qualify, organizations must be 501(c)(3) nonprofits focused on public facilities (not including those with paid staff), and donations cannot overlap with existing charitable deduction benefits.
This bill (LC 1002) allows Montana taxpayers who claim the federal qualified business income deduction (Section 199A of the Internal Revenue Code) to also deduct that same amount from their Montana state taxable income. It directly affects Montana residents and businesses operating as pass-through entities (like S-corps, partnerships, and sole proprietorships) that qualify for the federal deduction. The key provision amends Montana’s tax code to add a specific subtraction for the federal 199A deduction amount, aligning state tax calculations with federal treatment. This reduces Montana taxable income by the amount claimed under the federal deduction, with immediate effective and retroactive application.
This bill revises how Montana allocates marijuana tax revenue, directing funds to specific state accounts after covering department operating costs. It requires 10% of excess funds to support addiction treatment programs (HEART account), 20% for wildlife habitat projects, 4% each to state parks/trails, and 31% for law enforcement grants to local police departments. Additional allocations include $300,000 for drug detection canines (ending 2025), 1.5% for sexual assault evidence kits, and 0.25% to homeless shelter support. These changes amend existing tax distribution rules under Montana law, affecting state agencies including wildlife, public health, and law enforcement. The bill does not change marijuana taxation rates but specifies new spending priorities for existing revenue.
This bill creates a Montana income tax credit to help offset the cost of federal tax stamps required for purchasing firearm suppressors. The credit is limited to $50 per taxpayer and can only be claimed in the year the tax stamp is purchased, with any unused portion refunded if the taxpayer has no tax liability. The measure is designed to reduce the financial burden of complying with federal regulations on suppressors, which are currently expensive to register. The credit will be available for tax years beginning on or after January 1, 2026, and will expire on December 31, 2027.
This bill confirms the appointment of Sonja Nowakowski as the Director of Montana's Department of Environmental Quality. It allows the Senate to officially approve the Governor's selection, enabling her to begin serving a term at the Governor's discretion. The resolution follows standard state procedures for confirming executive branch appointments by formally consenting to the Governor's choice. Once confirmed, the appointment becomes official and the individual can assume their leadership role within the environmental agency.
(LC) Draft in Input/Proofing
This Montana Senate resolution confirms six individuals appointed by the governor to serve on the Public Safety Officer Standards and Training Council. The bill formally approves the appointments of Shellie Brady, Jess Edwards, Anthony Hutchings, Mark Kraft, Meaghan Mulcahy, and C. Kristine White, each serving a term ending January 1, 2027. By passing this resolution, the Senate completes the constitutional process required for these individuals to officially join the council, which oversees training standards for public safety officers in the state. The measure does not create new policies but rather validates existing executive appointments through legislative consent.
This bill confirms Brian Gootkin as the Director of the Department of Corrections in Montana, an appointment made by the Governor. The resolution allows the Senate to formally approve the Governor's selection, enabling Gootkin to begin serving in the role. Once confirmed, the Secretary of the Senate will send a copy of the resolution to the Secretary of State and the Governor to complete the official process. This action is a procedural step required by state law to validate the appointment of a high-ranking correctional official.
