Budget & Taxes

died · Montana · Senate May 23, 2025

SB 287: Generally revise state finance laws

SB 287 creates the Montana Growth and Opportunity Trust to manage volatile state revenues, including transferring funds to new specialized accounts like Montana Water Development, Better Local Bridges, and Early Childhood. It modifies property tax assistance by requiring homeowners to certify primary residences (with penalties for false claims) and directing county credits to eligible homeowners. The bill establishes rules for distributing trust interest income to state accounts, limits volatile revenue transfers during budget deficits, and revises pension fund transfers. These changes directly affect state finance agencies, local governments, and homeowners applying for property tax credits. The bill also creates a Montana Housing Trust and updates reporting requirements for state funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Montana Growth and Opportunity Trust to fund specialized programs (Water, Bridges, Early Childhood) and manages volatile revenues through structured distribution.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 203: Revise income tax brackets to lower income taxes

SB 203 would increase Montana's income tax thresholds, meaning more income would be taxed at the lower 4.7% rate instead of the higher 5.9% rate. Specifically, it raises the income level before the higher rate applies to $200,000 for joint filers, $150,000 for heads of household, and $100,000 for single filers. This change affects all Montana individual income taxpayers, potentially reducing their tax burden for income falling within the new, higher thresholds. The bill also includes retroactive application to tax years beginning after December 31, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesRaises tax thresholds for middle/lower-income earners, lowering tax burden per bill summary (4.7% vs 5.9% rate). Explicit tax relief aligns with 'support' indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 2: Revise treatment of tax increment upon expiration of tax increment financing provision

SB 2 clarifies how local governments calculate property tax levies when a tax increment financing (TIF) district ends. It specifies that the value previously held in the TIF district (the "increment") must be treated as "newly taxable property" for tax calculations in the year of termination or the following year. This directly affects Montana local governments, as it ensures they can include this value when determining property tax revenues under existing levy formulas, without treating it as new construction or annexation. The bill amends Montana Code Annotated sections 15-10-420 and 20-9-336 to define these rules clearly.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax calculation for TIF expiration, ensuring local governments include increment value in property tax levies, promoting fiscal accuracy and revenue stability for local budgets.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 322: Increase business equipment tax exemption

SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption for small business equipment ($500 threshold), providing tax relief while requiring reimbursements to offset local revenue loss.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 554: Generally revise laws related to hospitals operating as nonprofit care facilities

SB 554 (Montana) limits nonprofit hospitals (excluding critical access/rural emergency hospitals) to charging no more than 300% of the Medicare reimbursement rate for Medicare-eligible services. Hospitals exceeding this rate face an escalating excise tax (starting at 25% in 2027 and rising to 50% after 2030) and risk losing nonprofit status. The bill also requires hospitals to maintain written financial assistance and community benefit policies, submit annual reports including IRS Form 990, and comply with new reporting rules. This bill died in process in May 2025 and was never enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes escalating excise tax (25-50%) on hospitals exceeding Medicare rate, generating state revenue through new tax mechanism.95% confidence ✓ HealthcareSupports HealthcareCaps hospital charges for Medicare services at 300% of Medicare rate, reducing patient costs and enforcing community benefit requirements to improve access.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 254: Prohibit direct or indirect expenditure of public money to hire lobbyist

SB 254 prohibits Montana local governments (including counties, cities, towns, and school districts) and judicial officers from using public funds to hire lobbyists or pay organizations that hire lobbyists on their behalf. It allows public officials to use public funds for travel and expenses related to lobbying on behalf of their entity, following standard per diem rates. The bill also enables taxpayers or residents to sue to stop prohibited spending and recover attorney fees if they win such cases, ensuring government entities cannot use taxpayer money to influence legislation through lobbying.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts public funds for lobbying, limiting government spending on non-essential activities per Local Finance subjects.90% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 321: Provide tax credits for children and child care

SB 321 proposes three tax credits to support Montana families and child-care providers. It would provide a $1,200 annual credit per child under age 5 for eligible residents (with income limits of $40,000 single/$80,000 married filing jointly), a $1,000 credit for child-care workers employed at least 6 months (20+ hours weekly), and a $2,500 employer credit for businesses offering dependent care assistance. All credits adjust annually for inflation and require filing a Montana tax return. The bill directly affects low-to-moderate-income families, child-care workers, and employers who provide on-site or subsidized care. (Note: The bill died in committee on May 23, 2025, and did not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax credits for low/middle-income families and child-care workers, reducing tax burden and supporting essential services per bill's income limits and credit amounts.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides $1,000 annual tax credit for child-care workers (20+ hrs/week), directly increasing income and supporting workforce retention in childcare sector.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 549: Provide income tax credit for K-12 education expenses

SB 549 would have provided Montana taxpayers with a $1,250 annual income tax credit for eligible K-12 education expenses paid for children in public schools. It directly affected parents, guardians, and teachers of public school students by covering costs like tuition, textbooks, online learning programs, educational therapies, and school supplies. The credit would apply to expenses paid to public schools or specific accredited/non-accredited providers (with disclosure), but could not exceed a taxpayer’s total tax liability. The bill aimed to offset rising education costs for families in Montana’s public education system. (Note: This bill died in committee in May 2025 and did not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct tax relief via $1,250 annual credit for K-12 education expenses, reducing taxable income for middle-income families and aligning with tax relief indicators.95% confidence ✓ EducationSupports EducationProvides $1,250 annual tax credit for K-12 expenses, reducing family costs and increasing access to education through direct financial support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 434: Provide property tax rebate on principal residence based on taxes paid

SB 434 provides a property tax rebate of up to $400 for Montana homeowners who lived in their principal residence for at least 7 months during tax year 2024. It directly affects individual homeowners (not businesses or multiple properties) who paid Montana property taxes on their primary residence, with the rebate amount capped at $400 or the actual taxes paid, whichever is lower. To claim the rebate, homeowners must submit an application electronically (August 15-October 1, 2025) or by mail (postmarked by October 1), including proof of residency and property ownership. The rebate is not subject to Montana income tax, and false claims may result in penalties of 300% of the rebate plus 12% annual interest.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax rebate ($400 cap) for primary homeowners, reducing individual tax burden - classic tax relief measure aligning with fiscal responsibility indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 324: Revise vehicle registration fees and allocate revenue for bridges and victims of crime

SB 324 revises vehicle registration fees for high-end vehicles, adding a 1% fee based on the vehicle's manufacturer's suggested retail price (MSRP) for the first year of registration after January 1, 2026, for cars over $150,000 and motorhomes over $300,000. It directly affects owners of these high-value vehicles, replacing a flat annual add-on fee with the percentage-based assessment. Revenue from these fees will fund two specific programs: grants for bridge projects through the Department of Transportation and services for crime victims via the Board of Crime Control. The bill also updates related sections of Montana law governing registration fees and special revenue accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesNew 1% tax on luxury vehicles funds bridges/victims' programs, advancing public service funding without burdening middle/lower income.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates revenue to fund victims of crime programs, directly supporting criminal justice services per bill's summary.95% confidence ✓ TransportationSupports TransportationBill directs new vehicle registration revenue specifically to fund bridge projects through Department of Transportation, explicitly aligning with highway infrastructure funding under Transportation subject.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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