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.
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.
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.
HB 310 proposed establishing a state matching grant program to increase community shelter capacity for the homeless population. Administered by the Department of Public Health and Human Services, these grants would help local governments and eligible nonprofit organizations. The funds would specifically target services for senior citizens, veterans, survivors of domestic violence, youth transitioning from foster care, and individuals with mental health or substance use disorders. Applicants would be required to provide matching funds and collaborate with existing homelessness service providers. The bill appropriated $2 million from the general fund for the program, which was set to operate from July 2025 to June 2027.
HB 826 proposes to revise Montana's tobacco tax laws by increasing the state tax on cigarettes. The bill would raise the tax from $1.70 to $2.70 for each package containing 20 cigarettes. This tax is precollected by wholesalers and applies to individuals who purchase cigarettes for consumption. The bill also retains existing provisions regarding tax exemptions for sales to tribal members on Indian reservations.
HB 910 is a legislative bill that aims to provide for the taxation of vapor products. It does this by amending the existing definition of "tobacco products" in state law (Section 16-11-102, MCA) to include substances consumed with devices like e-cigarettes, vape pens, and e-hookahs, regardless of nicotine content. This change would subject vapor products to the same tax regulations as other tobacco products. The provisions of this act would apply to products sold by wholesalers after June 30, 2025.
House Bill 950 sought to establish and maintain a Montana trade office in Israel, staffed by the Department of Commerce. The office's primary goal was to promote trade, tourism, and cultural exchange between Montana and Israel. It aimed to strengthen ties and expand opportunities in areas such as agriculture, technology, security, and educational programs. The bill proposed appropriating $500,000 from the general fund for the biennium beginning July 1, 2025, to fund the office. This act was intended to be effective July 1, 2025, and terminate on June 30, 2033.
HB 326, titled the "State Energy Resource Severance Act," would establish a new 10% tax on the sale price of electrical energy produced in the state. This tax would apply to electricity generated from sources such as water, wind, and solar, but specifically exempts coal-fired electrical generation. The bill also reduces the existing coal severance tax rate to match this new electrical energy production tax rate. Revenue from this new tax would be allocated to special accounts, primarily for local government infrastructure projects traditionally funded by coal.
HB 385 proposed establishing the School Mental Health Promotion Pilot Program, administered by the Office of Public Instruction. This program would have provided grants to Montana school districts to implement innovative, student-led, and locally determined initiatives aimed at improving student mental health. Districts applying for grants would have needed to demonstrate specific needs, broad community support in their application development, and plans for mental health promotion activities and program evaluation. The bill proposed annual grants ranging from $10,000 to $50,000 for a two-year period, with $250,000 appropriated annually from the general fund. The program was set to terminate on June 30, 2029.
HB 405 proposed to increase the maximum reimbursement rates that school districts receive from state and county sources for student transportation. The bill specifically raised the per-mile rates for school buses of different passenger capacities, as well as for non-bus mileage. The intent was to lower school district property taxes designated for transportation expenses. These changes would have applied to school district transportation budgets starting July 1, 2025.