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 841 proposed a constitutional amendment in Montana to change the allocation of state sales or use tax revenue. It would have required that revenue from a statewide sales tax, capped at 4%, be used primarily to reduce property taxes funding public schools and the Montana University System. The bill allowed for this revenue to be appropriated for other purposes if three-fourths of the legislature voted to do so. If approved by voters in November 2026, the amendment would have taken effect on July 1, 2027.
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.
The provided bill text, labeled as SB 536, does not match the requested bill number (HB 536) or title ("Prohibit employing aliens not lawfully authorized to accept employment").
Based on the provided text for SB 536, this bill revises the contractor's gross receipts tax. It creates an exemption for resident individuals and licensed businesses that are fully compliant with state income, payroll, and property tax obligations, requiring them to apply and be listed on the department's website. The bill also extends the carryforward period for related tax credits from 5 to 7 years and allows these credits to offset certain real property taxes. It applies to accrued credit carryforwards and has a delayed effective date of January 1, 2026.
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.
HB 844 proposes changes to how class eight business equipment is taxed. It aims to increase the amount of business equipment that is exempt from property taxes, directly benefiting businesses that own such equipment. Key provisions include adjusting the exemption amount annually for inflation and exempting individual pieces of equipment costing less than $250. To address potential revenue impacts from these changes, the bill provides for reimbursements to local governments, tax increment financing districts, and the Montana University System.
HB 21 proposes to establish a Montana workforce housing tax credit for taxpayers owning an interest in qualified low-income housing projects. Beginning in 2026, these taxpayers could claim the credit against their income or insurance premium taxes for a six-year period, with unused portions carried forward. The Board of Housing would allocate these credits, up to $1.5 million annually, using a qualified allocation plan. The bill defines "qualified project" as a low-income building under federal law and adds this new credit to the list of tax credits subject to legislative review.
HB 461 proposes a property tax exemption for certain owner-occupied residential properties. It directly affects homeowners aged 65 or older who have continuously used the property as their primary residence for at least five years. The exemption amount is calculated based on the increase in market value compared to a "base year" when the exemption was first approved. Homeowners must apply annually by March 1, and the exemption can terminate if the property is sold, undergoes new construction or significant remodeling, or is reclassified.
House Bill 132 aimed to revise individual income taxation by allowing taxpayers to deduct a portion of their interest earnings from their Montana taxable income. This proposed deduction would apply to interest income reported on a Form 1099. The bill specified that the amount of the deduction would be limited based on the individual's tax filing status. Essentially, it sought to reduce the state income tax burden for individuals receiving certain interest income.