HB 868 sought to revise the state income tax rates for net long-term capital gains in Montana. It proposed replacing the current two-tiered tax structure for these gains with a new system featuring four distinct tax brackets. The bill outlined specific income thresholds and corresponding tax rates for different taxpayer categories, including married individuals filing jointly, heads of household, and single filers. These changes would have applied to income tax years beginning after December 31, 2025.
HB 370 proposed to appropriate $65 million from the state's general fund. This funding was designated as a one-time supplemental contribution to the Montana Highway Patrol Officers' Retirement System pension fund. The bill aimed to address a reported unfunded liability within the pension system. If enacted, it would have directly affected the financial stability of the pension fund for current and retired Montana Highway Patrol officers and their beneficiaries, with an effective date of July 1, 2025.
HB 741 proposes to generally revise state procurement laws, affecting how state governmental bodies acquire supplies and services from businesses and individuals. The bill updates definitions for various procurement-related terms, including "facility" and "services." A key provision is the revision of exceptions to these laws, which would bring more types of contracts, such as certain agreements made by the Montana State Lottery or the State Compensation Insurance Fund, under the state's procurement regulations. It also modifies which professional services are exempt from these rules.
HB 369 authorizes the creation of county road maintenance districts to maintain roads that were previously serviced by the county but owned by other entities. These districts can be formed when at least 66% of property owners in a proposed area petition the county commissioners. The districts are funded by assessing maintenance costs directly against the benefited properties within the district. The amount assessed by a district must then be subtracted from the county's general fund dedicated to road improvement or maintenance.
HB 630 requires that certain rules established by state departments, commissions, boards, or local authorities are not effective unless approved by the legislature. Specifically, any rules related to the regulation of greenhouse gas emissions or the calculation and application of the social cost of carbon must receive legislative approval at the next legislative session. This mechanism affects agencies that issue such environmental regulations, including those pertaining to the operation of motor vehicles. The bill ensures that the legislature has final say over these specific types of administrative rules.
HB 256 proposed creating the Montana Water Development State Special Revenue Account to fund water-related projects and infrastructure. This new account would be established with gifts, legislative transfers, and $100 million transferred from the state's general fund over two years. The earnings from this account would be distributed, with 90% allocated to the water storage state special revenue account for state-owned water storage projects. The remaining 10% would go to the natural resources projects state special revenue account to support water storage pilot projects and dam inspections, ultimately affecting water infrastructure and safety across Montana.
HB 25 proposed that entities typically exempt from property taxes, such as government bodies or charities, would need to report annually to the Department of Revenue. This report would be required if they lease their property to a non-exempt entity or for a non-exempt use, and would include a description of the leased property and a copy of the lease agreement. If the beneficial use of the property was not properly reported, it would become subject to property taxation. The bill aimed to ensure that properties used for non-exempt purposes are appropriately taxed, even if owned by an exempt organization.
HB 199 proposed to modify the composition of the Montana State Board of Medical Examiners. The bill aimed to reduce the number of doctor of medicine members on the board from five to four. Concurrently, it sought to increase the number of physician assistant members from one to two. This adjustment would directly affect the representation of these medical professionals on the 12-member board.
HB 163 proposed creating a new individual income tax credit for health care professionals who volunteer as preceptors in Montana. The bill would allow licensed preceptors to claim a $1,000 credit for each eligible clinical rotation, up to a maximum of $5,000 per tax year, provided they do not receive compensation for their supervisory role. An eligible clinical rotation requires a minimum of 100 hours of direct supervised training for students in various graduate-level health care programs within the state. This nonrefundable credit aimed to support preceptors who educate advanced practice registered nursing, medical, physician assistant, and other health care students.
HB 634 proposes to repeal the Motion Picture Fair Trade Practices Act in Montana. This bill would eliminate state regulations governing how movie distributors license films to local cinemas. Specifically, it would remove the prohibition on "blind bidding," where theaters bid on movies without prior viewing, and other requirements for license agreements and bidding processes. The repeal would affect businesses involved in the distribution and exhibition of motion pictures within the state.
This Montana bill allows property owners to request a refund of property taxes if their local government fails to address public nuisances like illegal camping, loitering, or substance use on their property. Property owners must document expenses they incurred to mitigate these issues, and the refund amount cannot exceed the taxes they paid for the prior year. Local governments have 30 days to accept or reject refund applications, and if they reject the request, property owners can sue in court with the government bearing the burden of proof. The state treasurer will withhold refund amounts from local government entitlement payments, and the bill includes rules to prevent abuse while allowing property owners to apply annually as long as the nuisance persists.
HB 524 aimed to remove boardinghouses and roominghouses from certain state public health and safety requirements currently applied to hotels and motels. The bill proposed revising definitions within the Montana Code Annotated to exempt these types of residential establishments from those specific lodging regulations. This change would alter the regulatory oversight for operators of boardinghouses and roominghouses, distinguishing them from other commercial lodging facilities.
