Budget & Taxes

died · Montana · Senate May 23, 2025

SB 287: Generally revise state finance laws

SB 287 creates the Montana Growth and Opportunity Trust to manage volatile state revenues, including transferring funds to new specialized accounts like Montana Water Development, Better Local Bridges, and Early Childhood. It modifies property tax assistance by requiring homeowners to certify primary residences (with penalties for false claims) and directing county credits to eligible homeowners. The bill establishes rules for distributing trust interest income to state accounts, limits volatile revenue transfers during budget deficits, and revises pension fund transfers. These changes directly affect state finance agencies, local governments, and homeowners applying for property tax credits. The bill also creates a Montana Housing Trust and updates reporting requirements for state funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Montana Growth and Opportunity Trust to fund specialized programs (Water, Bridges, Early Childhood) and manages volatile revenues through structured distribution.75% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 322: Increase business equipment tax exemption

SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption for small business equipment ($500 threshold), providing tax relief while requiring reimbursements to offset local revenue loss.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 321: Provide tax credits for children and child care

SB 321 proposes three tax credits to support Montana families and child-care providers. It would provide a $1,200 annual credit per child under age 5 for eligible residents (with income limits of $40,000 single/$80,000 married filing jointly), a $1,000 credit for child-care workers employed at least 6 months (20+ hours weekly), and a $2,500 employer credit for businesses offering dependent care assistance. All credits adjust annually for inflation and require filing a Montana tax return. The bill directly affects low-to-moderate-income families, child-care workers, and employers who provide on-site or subsidized care. (Note: The bill died in committee on May 23, 2025, and did not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax credits for low/middle-income families and child-care workers, reducing tax burden and supporting essential services per bill's income limits and credit amounts.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides $1,000 annual tax credit for child-care workers (20+ hrs/week), directly increasing income and supporting workforce retention in childcare sector.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 324: Revise vehicle registration fees and allocate revenue for bridges and victims of crime

SB 324 revises vehicle registration fees for high-end vehicles, adding a 1% fee based on the vehicle's manufacturer's suggested retail price (MSRP) for the first year of registration after January 1, 2026, for cars over $150,000 and motorhomes over $300,000. It directly affects owners of these high-value vehicles, replacing a flat annual add-on fee with the percentage-based assessment. Revenue from these fees will fund two specific programs: grants for bridge projects through the Department of Transportation and services for crime victims via the Board of Crime Control. The bill also updates related sections of Montana law governing registration fees and special revenue accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesNew 1% tax on luxury vehicles funds bridges/victims' programs, advancing public service funding without burdening middle/lower income.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates revenue to fund victims of crime programs, directly supporting criminal justice services per bill's summary.95% confidence ✓ TransportationSupports TransportationBill directs new vehicle registration revenue specifically to fund bridge projects through Department of Transportation, explicitly aligning with highway infrastructure funding under Transportation subject.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes 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 No ✗ Opposes 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 No ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 313: Establish a grant program for aquatic recreational facilities

HB 313 aimed to establish a grant program to provide funding for public swimming pools operated by local governments and nonprofit organizations. It would have created a "public swimming pool infrastructure account" and appropriated $5 million from the state general fund, to be administered by the Department of Commerce. These grants were intended to support capital construction, maintenance, repair projects, and equipment purchases for eligible aquatic facilities. Grants of $25,000 or more would have required a 1:5 match, and funding was limited to $1 million per county and $500,000 per project.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M from state general fund for public pool infrastructure grants, directly funding public recreation services through appropriations.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes 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 No ✗ Opposes 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 Yes ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 154: Establish a housing fairness tax credit

HB 154 would have created a new tax credit for Montana renters and homeowners with household incomes under $150,000. The credit would equal 75% of either property taxes paid (for homeowners) or 15% of rent paid (for renters), minus an income-based percentage (ranging from 1% to 9.5%). To qualify, residents needed to have lived in Montana for at least 9 months and occupied a home or rental for 6 months during the tax year. The bill died in committee in May 2025 without becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing burden for renters/homeowners under $150k income, aligning with tax relief for middle/lower income.95% confidence ✓ HousingSupports HousingBill provides tax credit reducing housing costs for low-income renters/homeowners, directly advancing affordable housing access and financial relief for qualifying residents.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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