Budget & Taxes

died · Montana · House May 22, 2025

HB 155: Revise class four residential and commercial property taxes

HB 155 revises property tax laws for Class Four residential and commercial properties. For residential properties, it introduces a graduated tax rate for single-family homes above $1.5 million in market value and sets specific rates for vacant residential lots under $50,000 and certain rental multifamily units over $2 million. For commercial and industrial properties, the bill exempts the first $200,000 of market value from taxation and establishes specific tax rates for the remaining value, with a different rate for golf courses. The bill would have taken effect immediately and applied retroactively to property tax years beginning after December 31, 2024.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts first $200k commercial property value, creating tax break for businesses (wealthy entities), aligning with oppose indicators85% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 451: Revise tax increment financing districts to exclude debt service and certain school levies

HB 451 revises how tax increment financing (TIF) is calculated for newly established targeted economic development districts and urban renewal areas. For districts created after the bill's effective date, it excludes several specific mill levies from the tax increment calculation. These exclusions include certain university system mills, a portion of elementary, high school, and state equalization mills, new voter-approved levies, and mills for general obligation bond debt service. This means that a larger share of the new property tax revenue generated in these areas would directly go to the affected taxing jurisdictions, rather than into the TIF fund.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes school levies and debt service from TIF calculations, reducing available revenue for economic development districts.95% confidence ✗ EducationOpposes EducationExcludes school levies from TIF calculations, reducing potential school funding streams by removing these revenues from tax increment calculations.95% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 220: Provide for a child tax credit

HB 220 would establish a refundable child tax credit for Montana resident taxpayers with children under age 5. It provides a $1,200 credit per qualifying child, phasing out for taxpayers with federal adjusted gross income over $56,000 (with a $50,000 phaseout threshold). The credit is refundable, meaning eligible families could receive it as a payment even if they owed no state income tax. The bill also adds the child tax credit to Montana’s required periodic review schedule for tax credits. The bill died in committee on May 22, 2025, and did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax relief ($1,200 per child under 5) for low/middle-income families, directly advancing tax policy to support families through fiscal means.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 919: Authorize transfers and other necessary measure to implement HB 2 section A

HB 919 is an act designed to implement provisions of House Bill No. 2. It amends state law regarding the Board of Investments, which is responsible for managing public funds. The bill requires the Board of Investments to perform its duties within a restricted fiduciary fund type, subject to specific state law restrictions. This change aims to ensure that the board manages investments under stricter guidelines for the responsible handling of funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts fund management under stricter fiduciary guidelines to promote fiscal responsibility, aligning with budget oversight indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 334: Generally revise disaster and emergency laws

HB 334 sought to revise laws concerning disaster and emergency funding. The bill proposed to increase the statutory appropriation available to the Governor's office for declared emergencies from $16 million to $22 million per two-year period, effective July 1, 2025. It also would have allowed the Department of Military Affairs to use up to $3 million annually from this fund for disaster and emergency services activities, such as planning, training, and response, without a formal governor's declaration. Unspent funds at the end of each biennium would continue to be transferred to the fire suppression account.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases emergency funding appropriation from $16M to $22M and allocates $3M for military disaster services, advancing budget for public safety.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 827: Revise social security income taxation

HB 827 aimed to revise the taxation of Social Security benefits at the state level in Montana. The bill proposed to modify how the federal calculation for taxing Social Security benefits is applied when determining an individual's state income tax. This change would have directly affected Montana residents receiving Social Security benefits by potentially altering the portion of those benefits subject to state income tax. The bill included provisions for a delayed effective and applicability date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises state tax on Social Security benefits, likely reducing tax burden for seniors (middle/lower income), aligning with tax relief indicator.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 874: Provide property tax rebate for entity that did not receive past rebates

HB 874 aimed to provide property tax rebates for certain residential properties owned by entities, such as trusts, that did not receive past rebates. The bill allowed these entities to claim up to $500 for property taxes paid in 2022 and up to $500 for property taxes paid in 2023. To qualify, the property must have been a principal residence, and claims needed to be submitted by October 1, 2025. The bill also extended the program's termination date to June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax rebates up to $500 annually for qualifying residential properties, reducing tax burden for eligible owners under Taxation--Property.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 893: Revise lottery state finance laws related to property tax relief

HB 893 proposes creating a new annual lottery game called "Montana millions" to provide funds for property tax assistance. This game would be held on July 4, offering four $1 million prizes, with 500,000 tickets sold at $20 each. After covering costs and prizes, the net revenue generated would be transferred to a state property tax assistance account. The bill also appropriates $50,000 to the Department of Revenue for implementing related provisions of Senate Bill No. 90, upon which this act is contingent.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill uses lottery revenue to fund property tax assistance, directly providing tax relief through new state revenue allocation for tax support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 320: Establish the Montana's academic prosperity program for scholars act

HB 320 establishes Montana's Academic Prosperity Program for Scholars (MAPPS) to offer educational options for eligible students aged 5-19. The program provides state income tax credits to individuals and corporations who donate to educational assistance accounts for participating students, and also to parents for their qualified education expenses. A program manager oversees these funds and their distribution for educational assistance, with guidance from a new MAPPS council. Students participating in MAPPS are exempt from public school compulsory enrollment requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state income tax credits for education donations and expenses, directly advancing tax policy to fund educational programs through fiscal incentives.95% confidence ✓ EducationSupports EducationCreates MAPPS program using tax credits to expand educational access and funding options for students aged 5-19 through donations and qualified expenses.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 942: Establish a child income tax credit

HB 942 proposes to establish a new child income tax credit for resident taxpayers. This bill would provide a refundable credit of $1,000 for each qualifying child aged 5 or younger. To claim the credit, taxpayers must have proof of earned income and a valid social security number for each child. The credit amount would be reduced for taxpayers with federal adjusted gross income exceeding $35,000 for single filers or $65,000 for married couples filing jointly. Both the credit amount and the income thresholds would be adjusted annually for inflation, applying to income tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable $1,000 credit per child under 5 for qualifying lower-income families, reducing tax burden for households with earned income below $35k/$65k thresholds.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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