HB 951 proposed a one-time transfer of $30 million from the state's general fund to the local road and bridge account. This action would have directed the state treasurer to complete the transfer by July 15, 2025. The funds were intended to support local road and bridge projects throughout the state, benefiting communities and their infrastructure.
HB 914 proposes to revise the allocation of state lodging facility use taxes. It establishes two new state special revenue accounts: one for county roads and infrastructure and another for municipal roads and infrastructure. A portion of the lodging tax proceeds would be transferred to these accounts and statutorily appropriated for annual distribution to local governments. Funds would be distributed to counties based on the amount of tax collected, with minimum and maximum caps, and to cities and towns primarily based on population, also with a maximum cap. These funds are designated for the construction, maintenance, and repair of local roads and other infrastructure, as well as marketing projects.
HB 652 aimed to revise state income taxation by providing a full income tax exemption for military pensions, retirement, and survivor benefits. This bill would have directly affected veterans, military retirees, and their survivors by eliminating state income taxes on these specific forms of income. The proposed changes included amending sections of the Montana Code Annotated related to income definitions and tax provisions.
HB 858 aimed to revise the coal severance tax coal washing credit in Montana. The bill proposed to extend the termination date for specific definitions related to "coal washing" and "contract sales price," which are used to calculate this tax credit. If passed, these definitions, relevant to coal mining operations, would have remained in effect until July 1, 2027, rather than expiring earlier. The bill also included a provision for notifying tribal governments about the act.
HB 615 revises how interest earned from the coal severance tax permanent fund is distributed to state programs. The bill specifically allocates $2 million to the Department of Justice to partially fund highway patrol officers' salaries. It also extends the termination date for several existing appropriations from this fund, pushing them from June 2027 to June 2029. These extended appropriations continue to support programs related to agriculture, commerce, and highway services, affecting various state agencies and the public services they provide.
HB 424 revises property tax classifications for data center property. It modifies the types of property included in Class seventeen for qualified data centers, and extends the timeframe within which this data center property must be built. The bill also revises ownership requirements for Class seventeen data center property. Additionally, it updates the classification of certain dedicated communications infrastructure in Class thirteen, extending its relevant timeframe.
HB 329 aims to encourage the formation of ammunition component manufacturing businesses in Montana. It establishes various state tax exemptions for qualified manufacturers, including property, individual income, corporate income, and other business-related taxes. To receive these exemptions, manufacturers must make their products available to in-state consumers at prices no higher than those for out-of-state purchasers. Additionally, the bill provides individual and corporate income tax exemptions to investors and lenders who provide loans to these eligible ammunition component manufacturers.
HB 228 revises how the Office of Budget and Program Planning reports on the actual costs of certain legislation to the Legislative Finance Committee. It lowers the threshold for tracking from $1 million to $500,000 in projected general fund expenditures. The bill requires reports to be submitted biannually, in February and October, detailing actual spending for the preceding six months and comparing it to the original projected costs. This legislation also repeals a termination date, making this cost reporting requirement permanent.
House Bill 864 implements provisions related to education funding and administration across various institutions. It expands the use of the School Facility and Technology Account, allowing excess funds to be transferred to the School Major Maintenance Aid Account to prevent aid reductions for schools. For community colleges, the bill revises definitions and mechanisms for calculating state general fund appropriations, incorporating inflationary adjustments and changes in full-time equivalent (FTE) student numbers. It also increases payments for resident nonbeneficiary students at tribal colleges and mandates a study on interlibrary resource sharing programs and the Office of Public Instruction.
HB 920 establishes a temporary property tax exemption for new senior care facilities and housing development projects. Tax-exempt non-profit organizations sponsoring these projects must first petition a local government, which determines if there is a "compelling need" for the project through a public hearing. If approved by the local government, the sponsor can then apply to the department of revenue for the exemption. This bill aims to encourage the development of various affordable housing and care options for seniors aged 55 or 62 and older.
