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.
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.
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.
House Bill 604, also known as the "Work Protection Act," aims to establish statewide uniformity by prohibiting local governments from creating or administering guaranteed income programs. The bill defines a guaranteed income program as one providing regular, unearned cash payments to individuals for any purpose, excluding programs requiring work or training. It prevents political subdivisions, such as counties and cities, from adopting related ordinances or rules. The Attorney General is authorized to issue cease and desist orders and pursue legal action against any local government that violates this prohibition.
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 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.
HB 429, titled the "Inflation Protection Act of 2025," proposed creating a new state special revenue account within the state special revenue fund. This account would be initially funded by a $50 million transfer from the state's general fund by July 15, 2025, with additional funding from future legislative transfers. The bill authorized the Board of Investments to invest the funds in this account in precious metals, digital assets, and stablecoins. Any proceeds generated from these investments would remain within the account, affecting the state's financial management and investment strategies.
The provided bill text, labeled as SB 536, does not match the requested bill number (HB 536) or title ("Prohibit employing aliens not lawfully authorized to accept employment").
Based on the provided text for SB 536, this bill revises the contractor's gross receipts tax. It creates an exemption for resident individuals and licensed businesses that are fully compliant with state income, payroll, and property tax obligations, requiring them to apply and be listed on the department's website. The bill also extends the carryforward period for related tax credits from 5 to 7 years and allows these credits to offset certain real property taxes. It applies to accrued credit carryforwards and has a delayed effective date of January 1, 2026.
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.
HB 883 aims to reduce the funding for the State Supreme Court for the biennium beginning July 1, 2025. If passed alongside a general appropriations act, the bill would set the Supreme Court's appropriation at $18 million and void any other appropriations to the court. It also prohibits the transfer of funds or appropriation authority from district court functions to the Supreme Court for that biennium.