This bill expands Montana's job growth incentive tax credit program to include apprentices working in the construction industry. It amends state tax laws to officially classify construction apprentices as "qualifying new employees" for the purpose of calculating tax credits when employers hire them. Companies hiring apprentices in construction can now receive the same annual tax credit benefits as those hiring other new employees, provided the apprentices meet specific wage and employment duration requirements. The legislation also updates administrative procedures for how the Department of Labor and Industry processes credit applications and audits employer claims. These changes are set to remain in effect through December 31, 2028.
HB 11 appropriates money from the Montana coal endowment special revenue account to the Department of Commerce for the biennium beginning July 1, 2025. This bill authorizes over $20 million in grants for specific water and wastewater infrastructure projects in various towns, cities, and water/sewer districts across Montana. Additionally, it allocates over $3.5 million for bridge projects in several counties. The grants are conditional upon recipients meeting specified requirements and the availability of funds, with deadlines for project completion to maintain eligibility.
HB 833 provides funding to increase Montana's correctional capacity, directly affecting the state's prison system and the Department of Corrections. The bill establishes a "Future of Corrections Fund" and appropriates a total of $250 million from the general fund. Of this, $30 million is for system assessment, planning, and technology. The remaining $220 million is allocated either for constructing a new state correctional facility or, contingently, for securing additional capacity through other agreements, which may include private correctional facilities, if the budget director determines state construction is not in the state's best interest.
SB 560 requires nonprofit hospitals to report their annual charity care and community benefit spending to the state. The bill mandates that a nonprofit hospital's total community benefit must exceed the amount of property taxes it would have paid if it were not tax-exempt. If a hospital's reported community benefit does not meet this threshold, a fee equal to the difference will be assessed. These collected fees are then deposited into a new Critical Access Health Care Special Revenue Account, which provides funding to critical access hospitals not affiliated with other hospitals.
HB 231 revises property tax laws by establishing reduced tax rates for certain class four residential and commercial properties. It provides a lower tax rate for qualifying owner-occupied principal residences and long-term rental properties, as well as for a portion of commercial property value. For principal residences, some owners will automatically qualify for the reduced rate for tax years 2025 and 2026 based on prior tax rebates or assistance programs. Beginning in tax year 2027, all owners seeking these reduced rates must apply to the department and meet specific eligibility criteria, such as demonstrating occupancy for a principal residence or rental periods for long-term rentals.
SB 542 generally revises property tax laws, affecting various property owners. The bill freezes property values for tax years 2025 and 2026 at their 2024 levels, unless a decrease is determined by the Department of Revenue. It provides a property tax rebate of up to $400 for principal residences based on 2024 property taxes paid, which taxpayers must claim between August 15 and October 1, 2025. Additionally, the legislation reduces tax rates for Class Three agricultural property and revises rates for Class Four residential and commercial properties, including lower rates for owner-occupied homes, long-term rentals, and a portion of commercial property value.
HB 6 implements the Renewable Resource Grant and Loan Program by appropriating funds to the Department of Natural Resources and Conservation (DNRC). The bill allocates specific amounts for various grant types, including emergency projects, planning, irrigation development, private projects, and nonpoint source pollution reduction. Additionally, it appropriates $5.25 million for prioritized infrastructure grant projects to specific cities, towns, and water districts for improvements to wastewater systems, drinking water infrastructure, and stormwater control. Funds for these prioritized projects are awarded in a specified order until available money is expended.
HB 129 provides an income tax benefit for volunteer firefighters and volunteer emergency care providers in Montana. The bill allows these "full-service volunteers" to subtract a specific amount from their taxable income. This deduction is designed to increase annually with an inflation factor. The legislation amends existing state tax code to implement these changes, with a delayed effective date.
HB 85 reinstates former employer contribution rates for four specific public employee retirement systems: the Judges', Highway Patrol Officers', Sheriffs', and Game Wardens' and Peace Officers' Retirement Systems. This directly impacts the governmental entities that employ these personnel and contribute to their pensions. The bill also amends the state's property tax levy calculation procedures, outlining how local governments determine their maximum mill levies based on factors like prior year assessments and newly taxable property. It specifically exempts certain levies, such as those funding the sheriffs' retirement system, from these new
This bill revises state law to provide a continuous, automatic funding mechanism for the state's reinsurance program. It designates assessments collected from members of the reinsurance association, along with any earned interest, as statutorily appropriated. This means these funds can be spent by the program's administrator, the commissioner, without requiring new legislative approval each budget cycle. The money is specifically for covering the administration, operation, and claims expenses of the reinsurance program.
