Budget & Taxes

died · Montana · House May 20, 2025

HB 25: Require exempt entities to report beneficial use of property

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for exempt entities by requiring reporting of leased property, ensuring proper tax compliance and preventing tax avoidance on non-exempt uses.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 163: Provide for health care preceptor individual income tax credit

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a $1,000 individual income tax credit for health care preceptors, providing direct tax relief and reducing taxable income under tax policy.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit to incentivize healthcare preceptors, strengthening workforce development for clinical training in health services.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 905: Providing for a refund of property taxes for failure to abate a public nuisance

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax refunds when local governments fail to address nuisances, offering financial relief to property owners and promoting fiscal accountability.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 537: Provide for a birth day tax credit for the birth of a child

HB 537 proposed creating a new "birth day" tax credit for resident taxpayers in Montana upon the birth of a child. The credit would be up to $3,000, or the total of the taxpayer's Montana income taxes, federal income taxes, and FICA contributions, whichever is less. This credit would be refundable, allowing taxpayers to receive a refund even if they have no state tax liability. The credit amount would be reduced for higher-income taxpayers and capped at $1,500 in certain situations, such as for parents filing separately or unmarried parents sharing custody. If passed, it would have applied to income tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit reducing tax burden for new parents, aligning with tax relief for middle/lower income families through direct financial support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 910: Provide for taxation of vapor products

HB 910 is a legislative bill that aims to provide for the taxation of vapor products. It does this by amending the existing definition of "tobacco products" in state law (Section 16-11-102, MCA) to include substances consumed with devices like e-cigarettes, vape pens, and e-hookahs, regardless of nicotine content. This change would subject vapor products to the same tax regulations as other tobacco products. The provisions of this act would apply to products sold by wholesalers after June 30, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends tobacco tax framework to vapor products, generating new state revenue through taxation of previously untaxed items, directly increasing budget revenue.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 950: Establishing a Montana trade office in Israel

House Bill 950 sought to establish and maintain a Montana trade office in Israel, staffed by the Department of Commerce. The office's primary goal was to promote trade, tourism, and cultural exchange between Montana and Israel. It aimed to strengthen ties and expand opportunities in areas such as agriculture, technology, security, and educational programs. The bill proposed appropriating $500,000 from the general fund for the biennium beginning July 1, 2025, to fund the office. This act was intended to be effective July 1, 2025, and terminate on June 30, 2033.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates $500,000 from general fund for trade office, directly allocating state budget resources to fund a new program.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 326: Establish a tax on electrical energy not produced by coal to match coal severance tax rate

HB 326, titled the "State Energy Resource Severance Act," would establish a new 10% tax on the sale price of electrical energy produced in the state. This tax would apply to electricity generated from sources such as water, wind, and solar, but specifically exempts coal-fired electrical generation. The bill also reduces the existing coal severance tax rate to match this new electrical energy production tax rate. Revenue from this new tax would be allocated to special accounts, primarily for local government infrastructure projects traditionally funded by coal.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 10% tax on non-coal energy (wind/solar), reallocates revenue to local accounts for public services, strengthening tax base and fiscal management per bill's explicit tax structure.95% confidence ✗ EnergyOpposes EnergyBill taxes renewable energy (wind/solar/hydro) at 10% while exempting coal and reducing coal's severance tax, directly favoring fossil fuels over renewables.95% confidence ✗ EnvironmentOpposes EnvironmentTaxes renewable energy sources while exempting coal, disincentivizing clean energy adoption and favoring fossil fuels over environmental protection.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 841: Constitutional amendment to use sales tax revenue for education

HB 841 proposed a constitutional amendment in Montana to change the allocation of state sales or use tax revenue. It would have required that revenue from a statewide sales tax, capped at 4%, be used primarily to reduce property taxes funding public schools and the Montana University System. The bill allowed for this revenue to be appropriated for other purposes if three-fourths of the legislature voted to do so. If approved by voters in November 2026, the amendment would have taken effect on July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to fund public schools and university system, reducing property tax burden for education, aligning with funding essential programs.95% confidence ✓ EducationSupports EducationBill mandates sales tax revenue (capped at 4%) to fund public schools and university system, directly increasing education funding through constitutional amendment.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 405: Increase on-schedule reimbursement rates for school transportation

HB 405 proposed to increase the maximum reimbursement rates that school districts receive from state and county sources for student transportation. The bill specifically raised the per-mile rates for school buses of different passenger capacities, as well as for non-bus mileage. The intent was to lower school district property taxes designated for transportation expenses. These changes would have applied to school district transportation budgets starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases state reimbursement to lower school district property taxes, providing direct tax relief for local communities.95% confidence ✓ EducationSupports EducationIncreases state reimbursement rates for school transportation, reducing district costs and supporting school finance under education funding.95% confidence ✓ TransportationSupports TransportationIncreases reimbursement rates for school bus transportation infrastructure, directly funding school district transportation operations per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 844: Revise the taxation of class eight business equipment

HB 844 proposes changes to how class eight business equipment is taxed. It aims to increase the amount of business equipment that is exempt from property taxes, directly benefiting businesses that own such equipment. Key provisions include adjusting the exemption amount annually for inflation and exempting individual pieces of equipment costing less than $250. To address potential revenue impacts from these changes, the bill provides for reimbursements to local governments, tax increment financing districts, and the Montana University System.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases property tax exemptions for business equipment, providing direct tax relief to businesses while offsetting revenue loss via reimbursements to local governments.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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