HB 831 increases Montana's elderly homeowner and renter income tax credit to help low-to-moderate-income seniors. It raises the maximum credit from $1,150 to $1,400 and increases the household income threshold for eligibility from $35,000 to $50,000 before the credit phases out. The bill also requires annual inflation adjustments to maintain the credit's value and applies retroactively to tax years beginning after December 31, 2024. This directly benefits Montanans aged 65+ who own or rent homes and meet the updated income limits.
SB 424 would have expanded Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled (previously only 100% or 80%+). It updated tax rate reductions based on income, adding new multipliers for 80-90% disabled veterans (e.g., 70% reduction for $0-$45,803 income) while maintaining existing rates for 100% disabled veterans. The bill directly affected disabled veterans with 60-90% service-connected disabilities (or surviving spouses) who own and occupy their primary residence as a qualifying property. The proposed changes were not enacted, as the bill was vetoed by the governor on June 9, 2025, and the veto override failed on July 14.
SB 537 revises Montana's marijuana tax revenue distribution, directing funds from the marijuana state special revenue account to new and existing state accounts. It requires transferring excess funds annually to specific accounts, including 12% to the HEART account for addiction treatment and mental health programs, 20% to wildlife habitat projects, and 14% to behavioral health initiatives. The bill also allocates funds for law enforcement canine training, sexual assault evidence kits, and homeless shelter support, while modifying existing transfer rules for agencies like the Department of Fish, Wildlife, and Parks. These changes apply to all state agencies receiving marijuana tax revenue under Montana law.
HB 511 creates a $5 million grant program to fund firefighting training facility projects for local fire departments in Montana. The bill provides grants for building, upgrading, or repairing training facilities and purchasing equipment, with limits of $250,000 per project and $500,000 per county. Applicants must provide a 1% cash or service match for grants over $25,000 and follow safety standards, while the Department of Military Affairs administers the program. Funding is authorized for the 2025-2029 biennium and expires June 30, 2031.
SB 536 revises Montana's contractor gross receipts tax by creating an exemption for certain individuals and businesses in good standing, requiring them to apply for the exemption. It specifically allows employee stock ownership plan (ESOP) companies to claim a credit against real property taxes, extending the timeframe to claim this credit from 5 to 7 years. The bill also clarifies that this credit can offset property taxes paid in Montana for business-related property. These changes apply to contractors with public contracts exceeding $80,000 and take effect January 1, 2026.
HB 339 would change Montana's school funding formula to provide 6th graders in accredited middle schools with the same per-pupil funding rate as 7th and 8th graders - currently, 6th graders receive lower elementary school funding. The bill amends Montana Code Sections 20-9-306 and 20-9-311 to eliminate this disparity, directly affecting school districts operating middle schools with 6th graders. It aims to align funding with accreditation standards, enabling middle schools to offer expanded programs like career and technical education. The policy change would adjust state education funding calculations for these districts without altering school structures.
SB 171 requires that 10% of excess state general fund revenue, after meeting budget stability and capital projects fund thresholds, be transferred to the Montana coal severance tax permanent fund (coal trust fund). This bill amends Montana's budget law to direct a portion of surplus funds - specifically, funds exceeding established reserve levels - to the coal trust fund instead of remaining in the general fund. The transfer applies when the budget stabilization reserve fund and capital projects fund exceed 16% and 12% of general revenue appropriations, respectively. The coal trust fund, which supports coal-related programs, would receive this additional funding without altering the state's primary budget processes.
SB 504 proposes creating a $75 million grant program to fund permanent supportive housing projects in Montana. The bill would provide grants to nonprofit organizations for constructing, rehabilitating, or acquiring housing that offers long-term affordable leases (for residents earning 60% or less of the area median income) and onsite support services like mental health care, job assistance, and addiction recovery. It allocates $50 million from the general fund and $25 million from a behavioral health fund, with grants disbursed based on project proposals and adherence to specific conditions, including outcome tracking. The program, administered by the Montana Department of Commerce, aims to directly support homeless or at-risk individuals through housing and integrated services, effective July 1, 2025. (Note: The bill died in process in May 2025 and did not become law.)
SB 150 creates a new "cigar bar room" license endorsement for existing alcohol licensees that also hold gambling licenses (e.g., casinos or gaming venues). It allows premium cigar smoking only in a designated, enclosed area with strict requirements: cigars must meet specific handmade criteria (no filters, 100% tobacco), the venue must generate at least 10% of annual revenue from cigar sales, and no other tobacco/vaping products may be smoked or sold there. The designated area must have proper ventilation, be separate from nonsmoking zones, and exclude minors under 21. The bill also exempts these cigar rooms from standard clean indoor air laws and requires a 2026 study on Montana’s gaming industry.
SB 551 would establish a licensing system for online fantasy sports companies operating in Montana, requiring them to obtain approval from the Department of Justice. It defines "fantasy sports contests" as skill-based games where outcomes depend on player knowledge (not chance), mandates background checks for applicants, and sets fees for licensing and criminal background investigations. The bill also creates tax rules based on "internet fantasy sports contest adjusted revenues" and requires companies to maintain records for audits. This bill died in committee in May 2025 and did not become law.
