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.
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.
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.
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 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.
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.
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 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 360 proposed establishing the Child Care Workforce Recruitment and Retention Support Payment Program, administered by the Department of Public Health and Human Services. This program would have provided monthly payments to eligible child-care facilities, including licensed day-care centers and registered family or group day-care homes, based on their number of child-care workers. The funds were intended to help these facilities recruit and retain qualified child-care workers. Day-care centers and group homes could use the money for personnel costs like wage supplements and bonuses, while family day-care homes also had options for facility costs, equipment, professional development, and mental health support for children. The bill included an appropriation of $59.9 million annually from the general fund for fiscal years 2026 and 2027.
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.