Budget & Taxes

died · Montana · House May 20, 2025

HB 200: Provide for increase in total MEDIA act film tax credits

HB 200 proposes to increase the total amount of film tax credits available annually under the Montana Economic Development Industry Advancement (MEDIA) Act. The bill would raise the yearly cap on these tax credits from $12 million to $350 million. This change directly affects film production companies and related businesses that qualify for and claim these tax credits in Montana. The Department of Commerce grants authorization for these credits, which are then claimed on a first-come, first-served basis. This increase would apply to income tax years starting after December 31, 2024.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases corporate tax credits from $12M to $350M, reducing state revenue; aligns with 'oppose' indicators of tax breaks for corporations.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 859: Provide income tax credits for contributions to a community improvement organization

This bill would have established an income tax credit for individuals and corporations in Montana who make cash contributions to qualified community improvement organizations. These organizations are defined as tax-exempt groups with no paid staff that raise or distribute funds to support public facilities owned by the state or local government. The credit amount would be equal to the contribution, capped at the lesser of 10% of taxable income or $3,000, and could be carried forward for three years. An aggregate statewide limit on the total amount of credits claimed annually would have been set, starting at $2 million in 2026 and potentially increasing in subsequent years, requiring preapproval from the Department.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for contributions to community organizations supporting public facilities, reducing taxable income for donors and incentivizing private funding for public infrastructure.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 946: Revise selective sales taxes to provide ongoing property tax relief

HB 946 aimed to provide property tax relief for owners of principal residences by increasing selective sales taxes on lodging and rental cars. The bill proposed a temporary property tax credit of up to $400 for eligible principal residences for tax year 2025, based on 2024 tax payments. It also outlined plans for permanent property tax assistance starting in tax year 2026. The Department of Revenue would have been responsible for certifying principal residences and processing claims, which included an application and appeals process.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax relief via increased selective sales taxes, directly addressing tax burden management and fiscal responsibility for homeowners.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 34: Revise law to establish permanent disaster resilience fund

House Bill 34 creates a permanent Disaster Resiliency Fund within the state special revenue fund, managed by the Department of Military Affairs. This fund is intended to support state and local mitigation projects, provide matching funds for hazardous material equipment and training, and develop emergency management resources. Annually, $4 million from the general fund is transferred into this account, which has a maximum balance of $12 million. Any funds exceeding this cap are returned to the general fund. The money in the account is statutorily appropriated, allowing for ongoing use without further biennial legislative approval, directly affecting state and local disaster preparedness efforts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $4M annually from general fund to create Disaster Resiliency Fund for public infrastructure projects, directly funding essential state services within budget framework.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 27: Remove automatic agricultural classification for certain parcels

HB 27 revises the criteria for classifying land as agricultural for property tax valuation. The bill introduces an application and review process for certain agricultural properties, moving away from automatic classification. It also increases the required annual gross income for parcels between 20 and 160 acres to qualify as agricultural land. Furthermore, it establishes a new "idle land" classification with a revised tax rate, replacing the prior "nonqualified agricultural property" classification, directly affecting property owners with these land types.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses agricultural tax loophole by requiring higher income thresholds and application process, increasing tax revenue from non-qualifying parcels through revised classification.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 306: Provide tax credit to landlords that rent for below market rate

HB 306 would have created an income tax credit for property owners, including individuals and corporations, who rent out dwellings in Montana for less than 110% of the fair market rent for their county. The credit amount would be $200 for each $100 difference between 110% of fair market rent and the actual monthly rent charged. To qualify, a dwelling would need a lease of at least one year and meet specific housing quality standards. This credit could be carried forward for up to three years if not fully utilized.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credit for landlords (primarily wealthy property owners), aligning with 'creates tax breaks primarily for wealthy' indicator per topic guidelines.95% confidence ✓ HousingSupports HousingProvides tax credit to landlords for below-market rents, directly incentivizing affordable housing by reducing tenant costs through financial incentives to property owners.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 892: Revise allocation of the insurance premium tax to fund property tax relief

House Bill 892 proposed to redirect a portion of the state's insurance premium tax revenue to help fund property tax relief. The bill would have mandated the transfer of $10 million annually from insurance tax collections to a new state property tax assistance account. This change aimed to reallocate state funds to provide financial assistance related to property taxes, indirectly affecting taxpayers. The bill's implementation was dependent on the passage of Senate Bill No. 90, which would establish the property tax assistance account.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects $10M annual insurance tax revenue to fund property tax relief, directly providing tax assistance to taxpayers.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 951: Transferring funds to local road and bridge account

HB 951 proposed a one-time transfer of $30 million from the state's general fund to the local road and bridge account. This action would have directed the state treasurer to complete the transfer by July 15, 2025. The funds were intended to support local road and bridge projects throughout the state, benefiting communities and their infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $30M from general fund to road infrastructure, directly allocating state budget funds to support essential public infrastructure projects.95% confidence ✓ TransportationSupports TransportationTransfers $30M to local road/bridge projects, directly funding infrastructure improvements per bill summary and subjects.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 20, 2025

HB 914: Generally revise allocation of lodging facility use taxes

HB 914 proposes to revise the allocation of state lodging facility use taxes. It establishes two new state special revenue accounts: one for county roads and infrastructure and another for municipal roads and infrastructure. A portion of the lodging tax proceeds would be transferred to these accounts and statutorily appropriated for annual distribution to local governments. Funds would be distributed to counties based on the amount of tax collected, with minimum and maximum caps, and to cities and towns primarily based on population, also with a maximum cap. These funds are designated for the construction, maintenance, and repair of local roads and other infrastructure, as well as marketing projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging tax revenue to dedicated infrastructure accounts, ensuring statutory funding for county/municipal roads per tax collection, aligning with fiscal responsibility and public service funding.90% confidence ✓ TransportationSupports TransportationAllocates lodging tax proceeds to county/municipal road infrastructure accounts, directly funding transportation infrastructure per bill's allocation structure.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 652: Eliminate state taxes on veterans retirement

HB 652 aimed to revise state income taxation by providing a full income tax exemption for military pensions, retirement, and survivor benefits. This bill would have directly affected veterans, military retirees, and their survivors by eliminating state income taxes on these specific forms of income. The proposed changes included amending sections of the Montana Code Annotated related to income definitions and tax provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates state income tax on veterans' retirement income, providing direct tax relief to military retirees and survivors per bill's explicit tax exemption provision.95% confidence ✓ VeteransSupports VeteransEliminates state income tax on veterans' retirement benefits, directly expanding financial benefits for veterans and survivors.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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