Budget & Taxes

died · Montana · House May 20, 2025

HB 25: Require exempt entities to report beneficial use of property

HB 25 proposed that entities typically exempt from property taxes, such as government bodies or charities, would need to report annually to the Department of Revenue. This report would be required if they lease their property to a non-exempt entity or for a non-exempt use, and would include a description of the leased property and a copy of the lease agreement. If the beneficial use of the property was not properly reported, it would become subject to property taxation. The bill aimed to ensure that properties used for non-exempt purposes are appropriately taxed, even if owned by an exempt organization.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for exempt entities by requiring reporting of leased property, ensuring proper tax compliance and preventing tax avoidance on non-exempt uses.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 163: Provide for health care preceptor individual income tax credit

HB 163 proposed creating a new individual income tax credit for health care professionals who volunteer as preceptors in Montana. The bill would allow licensed preceptors to claim a $1,000 credit for each eligible clinical rotation, up to a maximum of $5,000 per tax year, provided they do not receive compensation for their supervisory role. An eligible clinical rotation requires a minimum of 100 hours of direct supervised training for students in various graduate-level health care programs within the state. This nonrefundable credit aimed to support preceptors who educate advanced practice registered nursing, medical, physician assistant, and other health care students.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a $1,000 individual income tax credit for health care preceptors, providing direct tax relief and reducing taxable income under tax policy.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit to incentivize healthcare preceptors, strengthening workforce development for clinical training in health services.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 905: Providing for a refund of property taxes for failure to abate a public nuisance

This Montana bill allows property owners to request a refund of property taxes if their local government fails to address public nuisances like illegal camping, loitering, or substance use on their property. Property owners must document expenses they incurred to mitigate these issues, and the refund amount cannot exceed the taxes they paid for the prior year. Local governments have 30 days to accept or reject refund applications, and if they reject the request, property owners can sue in court with the government bearing the burden of proof. The state treasurer will withhold refund amounts from local government entitlement payments, and the bill includes rules to prevent abuse while allowing property owners to apply annually as long as the nuisance persists.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax refunds when local governments fail to address nuisances, offering financial relief to property owners and promoting fiscal accountability.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 884: Establish a behavioral health trust fund

HB 884 sought to establish the Montana Behavioral Health Trust Fund and an oversight board to support behavioral health services statewide. It would have created a permanent endowment, with only the interest generated from it being transferred quarterly into a special revenue account. This account would fund grants for various eligible purposes, including mental health programs in public schools, expanding crisis care services, and providing support for individuals experiencing homelessness. A newly formed seven-member board would have been responsible for administering the fund, determining grant priorities, and monitoring the effectiveness of funded services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates trust fund using interest to fund mental health programs via state finance appropriations, aligning with funding essential services under budget management.95% confidence ✓ HealthcareSupports HealthcareCreates behavioral health trust fund to fund mental health programs, school services, and crisis care via dedicated interest revenue, directly advancing healthcare access.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 826: Generally revise tobacco tax laws

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state tobacco tax revenue from $1.70 to $2.70 per pack, directly generating additional state funds under Revenue-focused legislation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 537: Provide for a birth day tax credit for the birth of a child

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit reducing tax burden for new parents, aligning with tax relief for middle/lower income families through direct financial support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 213: Revise residential and commercial property tax rate

HB 213 proposed to revise the property tax rates for Class Four residential and commercial properties. These properties include most residential homes, rental units, and commercial buildings. The bill would lower the tax rate for most residential properties from 1.35% to 0.76% of their market value. It also adjusted the tax rate calculation for single-family homes valued over $1.5 million and for commercial properties, changing their multiplier from 1.4 to 1.35 times the standard residential rate. If passed, these changes would have applied retroactively to tax years beginning after December 31, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers property tax rates for most residential properties, providing tax relief to middle-income homeowners per bill's explicit rate reduction from 1.35% to 0.76%.95% confidence ✓ HousingSupports HousingLowers property tax rate for residential properties (1.35% to 0.76%), reducing costs for homeowners and rental units, advancing housing affordability.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 429: Provide account and transfer for BOI for investment in precious metals and digital assets

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new state investment account within budget (fiscal management) to protect against inflation via precious metals/digital assets, aligning with fiscal responsibility indicators.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 910: Provide for taxation of vapor products

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends tobacco tax framework to vapor products, generating new state revenue through taxation of previously untaxed items, directly increasing budget revenue.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 360: Establish the child care workforce recruitment and retention support payment program

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds via monthly payments to child-care facilities under appropriations program, directly funding workforce retention efforts.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds child-care facilities to recruit/retain workers, directly supporting labor workforce stability in this sector per bill's intent and Labor & Employment subject classification.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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