Budget & Taxes

died · Montana · Senate May 23, 2025

SB 546: Provide income based tax credit

SB 546 would have created an income-based tax credit for Montana taxpayers with low-to-moderate income, reducing their state tax liability. The credit would have been calculated as 4.7% of taxable income up to specific thresholds ($2,000 for joint filers, $1,500 for heads of household, and $1,000 for other filers), phasing out by 0.094% for each additional $1,000-$2,000 of income depending on filing status. It would not have applied to income above phaseout limits, and the credit could not exceed the taxpayer’s total tax liability. The bill died in committee on May 23, 2025, and was never enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for low-to-moderate income taxpayers via 4.7% income-based credit, reducing state tax liability per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 99: Revise unrelated business taxable income to include certain rental and accommodations income

SB 99 amends Montana tax law to treat certain rental and accommodations income earned by tax-exempt organizations as "unrelated business income" subject to taxation. This affects nonprofits and other exempt groups that previously did not pay tax on such income, including short-term rentals or property leasing activities. The bill creates new reporting requirements for these organizations and specifies how to calculate the tax based on Montana’s existing tax rates and sourcing rules. It modifies existing statutes to clarify that this income must now be included in taxable income calculations, rather than remaining exempt. The change applies to income generated from business activities unrelated to the organization’s exempt purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for nonprofits by taxing previously exempt rental income, increasing state revenue per Montana tax law amendment.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 848: Provide funding for regional rail authorities

HB 848 aimed to provide dedicated funding for regional rail authorities in the state. The bill proposed creating a "Big Sky Rail Account" within the state special revenue fund, which would receive a portion of rental car sales and use tax proceeds. The Department of Transportation would then annually distribute these funds to eligible regional rail authorities. These authorities could use the money for administrative costs, matching federal grants, fostering partnerships, and planning, developing, and operating rail projects and services, such as enhancing safety, improving stations, and exploring new train routes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated tax-funded account (rental car sales tax) for rail authorities, directly allocating existing revenue to a new program under appropriations.95% confidence ✓ TransportationSupports TransportationBill creates dedicated funding for regional rail authorities via rental car tax revenue, directly advancing public transit infrastructure and transportation planning as specified in subjects and summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 560: Establish the Montana hunters and anglers community fund

HB 560 would have established a Montana Hunters' and Anglers' Community Fund, allowing donors to contribute $1 or more above the cost of wildlife conservation licenses. Funds collected would support grants for small rural communities (under 7,500 people) through the Department of Commerce, including projects like school improvements, food banks, or student programs. Grants would be limited to $2,000 (small) or $20,000 (large), with eligibility restrictions barring political activities and entities involved in lawsuits. The bill created a review board appointed by legislative leaders and the governor, and it died in committee in May 2025 without becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates voluntary fund for community grants via license donations, directly funding public services (schools, food banks) through new appropriations, aligning with fiscal responsibility indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 361: Provide funding to school districts for English language learners

House Bill 361 sought to establish state funding for school districts serving English language learners and provide professional stipends for their teachers. It proposed state matching funds for public school districts that receive federal subgrants for programs supporting students with limited English proficiency. The bill also aimed to provide annual stipends of up to $500 for qualified teachers holding specific certifications in English as a Second Language or culturally and linguistically diverse education. Teachers meeting these qualifications and working in high-poverty or impacted schools could receive an enhanced stipend of up to $1,000, with both the state and school districts contributing to these payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state funding for ELL programs and teacher stipends under school finance appropriations, directly advancing budgetary support for education services.90% confidence ✓ EducationSupports EducationProvides state funding for ESL programs and $500 teacher stipends, directly advancing educational support for language learners and teachers in K-12 schools.95% confidence ✓ ImmigrationSupports ImmigrationFunds ELL programs, directly supporting immigrant students' educational access and integration, aligning with 'provides immigrant services' indicator.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 119: Establish the Montana Cattle Committee

HB 119 sought to establish the Montana Cattle Committee, a new entity composed of seven Montana cattle producers appointed by the governor. The committee would be responsible for planning and conducting research, promotion, and educational programs to benefit the state's cattle industry. To fund these activities, the bill proposed a cattle assessment to be collected from cattle sellers, which would first require approval through a referendum of those sellers. Funds from this assessment would be deposited into a dedicated cattle special revenue account for the committee's use.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new cattle assessment tax to fund industry programs, directly establishing a tax mechanism for revenue generation under Taxation - Agriculture/Livestock.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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

HR 7: House resolution for legislators to offset appropriations in introduced bills by identifying the programs from which funds are to be reallocated in the same bill

House Resolution 7 (HR 7) requests that members of the Montana State Legislature, when introducing or amending bills to include new spending, also identify existing programs from which funds would be reallocated to cover those new appropriations. This means any bill proposing new expenditures would need to specify how those funds would be offset within the state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires offsetting new spending with reallocated funds, promoting fiscal responsibility in budget management95% confidence | Rep's Stance ✓ Voted Yes ✓ 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 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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