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 424 revises property tax classifications for data center property. It modifies the types of property included in Class seventeen for qualified data centers, and extends the timeframe within which this data center property must be built. The bill also revises ownership requirements for Class seventeen data center property. Additionally, it updates the classification of certain dedicated communications infrastructure in Class thirteen, extending its relevant timeframe.
HB 329 aims to encourage the formation of ammunition component manufacturing businesses in Montana. It establishes various state tax exemptions for qualified manufacturers, including property, individual income, corporate income, and other business-related taxes. To receive these exemptions, manufacturers must make their products available to in-state consumers at prices no higher than those for out-of-state purchasers. Additionally, the bill provides individual and corporate income tax exemptions to investors and lenders who provide loans to these eligible ammunition component manufacturers.
HB 228 revises how the Office of Budget and Program Planning reports on the actual costs of certain legislation to the Legislative Finance Committee. It lowers the threshold for tracking from $1 million to $500,000 in projected general fund expenditures. The bill requires reports to be submitted biannually, in February and October, detailing actual spending for the preceding six months and comparing it to the original projected costs. This legislation also repeals a termination date, making this cost reporting requirement permanent.
House Bill 864 implements provisions related to education funding and administration across various institutions. It expands the use of the School Facility and Technology Account, allowing excess funds to be transferred to the School Major Maintenance Aid Account to prevent aid reductions for schools. For community colleges, the bill revises definitions and mechanisms for calculating state general fund appropriations, incorporating inflationary adjustments and changes in full-time equivalent (FTE) student numbers. It also increases payments for resident nonbeneficiary students at tribal colleges and mandates a study on interlibrary resource sharing programs and the Office of Public Instruction.
HB 920 establishes a temporary property tax exemption for new senior care facilities and housing development projects. Tax-exempt non-profit organizations sponsoring these projects must first petition a local government, which determines if there is a "compelling need" for the project through a public hearing. If approved by the local government, the sponsor can then apply to the department of revenue for the exemption. This bill aims to encourage the development of various affordable housing and care options for seniors aged 55 or 62 and older.
HB 10 appropriates over $39 million for various information technology (IT) capital projects across multiple state agencies for the biennium ending June 30, 2027. It transfers funds from the general fund to the Long-Range Information Technology Program (LRITP) account to support these initiatives. The bill funds projects such as cybersecurity enhancements, system modernizations, and new business applications for departments like Administration, Corrections, and Public Health and Human Services. All funded projects require approval from the chief information officer and budget director for their design, implementation, and data security plans, emphasizing safeguards against unauthorized access and promoting data sharing among agencies.
HB 515 revises state laws concerning funding for school facilities and technology, directly affecting school districts across the state. The bill consolidates two existing state special revenue accounts and increases the amount and multiplier in the state's major maintenance aid formula. These changes are intended to provide more funding to school districts for significant upkeep projects without impacting property taxpayers. Additionally, it revises statutes related to state school technology payments and allows natural resource development payments to support state major maintenance aid and debt service assistance.