HB 732, the "Prompt Cost Report Reimbursement Act," revises how the Montana Department of Public Health and Human Services reimburses critical access hospitals participating in the state's Medicaid program. The bill requires the department to perform a tentative settlement and make interim payments to these hospitals within 240 days of a cost report being submitted to the Medicare administrative contractor. A final settlement and adjustment will occur after the Medicare administrative contractor completes its full review or audit. This process aims to align Montana Medicaid's reimbursement with Medicare's, ensuring more timely payments to critical access hospitals for services rendered.
HB 567 revises education laws to increase flexibility for school districts to enter into "multidistrict agreements" for jointly funding and operating programs and services. These agreements allow two or more districts to share resources, staff, and services, and can now include private entities. Beginning in 2027, the bill offers a 50% increase in the total quality educator payment to school districts that establish comprehensive countywide multidistrict agreements encompassing all districts in a county. The aim is to enhance efficiency and resource sharing among districts across various functions like administration, instruction, and special education, without increasing local taxes.
SB 544 revises Montana's individual income tax laws to allow taxpayers an election to account for certain past net operating losses. It directly affects individuals who had differences between their federal and Montana net operating loss carryovers before January 1, 2024. These taxpayers can choose to make a "transition adjustment" on their 2024 income tax return, filed by October 15, 2025, to address these discrepancies. If elected, this adjustment can reduce Montana taxable income for 2024 and up to seven subsequent years until the loss is fully utilized. The bill aims to provide a mechanism for individuals to claim losses not fully recognized under previous 2021 tax simplification legislation.
HB 576 revises the funding for Medicaid and health and support services for children and adults who are aged, blind, or disabled. The bill allows a portion of the state's annual tobacco settlement proceeds to be used as matching funds for federal programs, including the Children's Health Insurance Program (CHIP), home visiting services, and specific Medicaid waivers. It also expands the uses of an existing state special revenue account, enabling its funds to similarly provide matching funds for these same services. These changes are designed to help secure federal funding for a range of health and support programs.
House Bill 855 establishes a dedicated funding mechanism for projects aimed at reducing wildlife-vehicle collisions across Montana. It authorizes the Fish and Wildlife Commission to create a specialty license plate, with a $20 donation from its sale and renewal deposited into a new "Big Game and Wildlife Highway Crossings and Accommodations Account." Funds in this account, which also accepts gifts and grants, are statutorily appropriated to the Department of Fish, Wildlife, and Parks. These funds will be used for the design, construction, maintenance, and study of wildlife crossings and related accommodations on state roadways, improving safety for both drivers and wildlife.
Senate Bill 257 revises the permit laws for the Smith River waterway. It increases the cost for nonresidents to purchase a bonus point for the Smith River permit lottery from $50 to $125. This change directly affects nonresidents applying for permits to float and camp on the Smith River. The additional revenue generated from these bonus points will be deposited into the Smith River corridor enhancement account, which funds projects to protect and improve the river's natural beauty, recreational values, fisheries, and wildlife habitat.
HB 785 revises the laws for manufactured homes to be considered improvements to real property for tax and lending purposes. The bill outlines requirements such as removing running gear, attaching the home to a permanent foundation, and recording a statement of intent with the county. It also establishes a process to eliminate the manufactured home's certificate of origin or title once it is declared real property. Additionally, it creates an alternate process for older manufactured homes (built before October 1, 2005) with missing identification tags, allowing them to be considered real property if they have been taxed as such for at least one year. This affects owners of manufactured homes and the state agencies involved in titling and taxation.
SB 46 revises the annual registration fees for owners and operators of underground petroleum or hazardous substance storage tanks. The bill increases the maximum annual fee for tanks over 1,100 gallons from $108 to $300. For tanks 1,100 gallons or less, the maximum annual fee is raised from $36 to $100. These fees help cover state and local costs associated with implementing the underground storage tank program.
SB 117 revises property tax laws for governmental entities, affecting how local governments in Montana calculate their property tax levies. It modifies the maximum allowable inflation-based increase for property tax levies and changes how revenue from newly taxable property is factored into these calculations. The bill also allows cities and counties to establish a "large taxpayer reserve account," requiring them to deposit a percentage of revenue from newly taxable property into it. These funds are restricted and can only be used for specific purposes, such as reducing future mill levies or attracting new industry, if a major taxpayer experiences a significant drop in value or ceases operations.
This bill revises and expands supplemental employer contributions to several state retirement systems, directly impacting state and local government employers and the retirement funds for their employees. For the Public Employees' Retirement System (PERS), it extends the schedule of increasing supplemental employer contributions through fiscal year 2035 and then sets a higher rate. Additionally, the bill introduces new supplemental employer contribution rates for the Highway Patrol Officers' Retirement System, the Sheriffs' Retirement System, and the Game Wardens' and Peace Officers' Retirement System. These new contributions are intended to help address unfunded liabilities and cover the normal cost of benefits for these specific systems.
