Budget & Taxes (Revenue)

died · Montana · Legislature May 20, 2025

LC 461: Revise department of commerce lodging facility use tax distribution and allowable state funded tourism promotion laws

Montana bill LC 461 revises how lodging facility use tax revenue is distributed, directly affecting the Department of Commerce, regional tourism groups, and state agencies. The bill requires 60.2% of the tax revenue (after a 4% deduction for state agency lodging costs) to fund tourism programs through the Department of Commerce, with specific allocations: 28.6% for tourism media and promotions, 14.3% for rural and tribal tourism, 15.3% for tourism grants, and smaller portions for historical sites, parks, and emergency lodging. It also mandates that cities or regions receiving funds must submit approved marketing plans, or funds redirect to regional tourism corporations. The bill repeals outdated language (Section 90-1-122, MCA) and adds reporting requirements for heritage preservation funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates 60.2% of lodging tax revenue to fund tourism programs via Department of Commerce, directly managing tax distribution for public services.95% confidence

Sub-Topics Revenue Sales Tax

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introduced · Montana · Legislature Mar 27, 2025

LC 3704: Generally revise allocation of lodging facility use taxes

This bill revises how Montana's lodging facility use tax revenue is distributed to local governments. It creates two new accounts: one for county roads and infrastructure (funded by lodging taxes) and another for municipal roads and infrastructure. County funds are distributed based on each county's share of the previous year's tax collection, with a minimum of 0.5% and maximum of 8% per county. Municipal funds are distributed based on population (with small towns counted as having 200 residents), capped at 8% per city or town. The bill directly affects all Montana counties and cities/towns that collect lodging taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesReallocates existing lodging tax revenue to fund county/municipal road infrastructure, directly supporting public infrastructure funding through tax distribution.95% confidence ✓ TransportationSupports TransportationBill allocates lodging tax revenue to county/municipal road infrastructure via new accounts, directly funding transportation projects as indicated by Highway Revenue Diversion and Highways and Roads subjects.95% confidence

Sub-Topics Revenue Sales Tax

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signed · Montana · Senate Apr 4, 2025

SB 172: Revise resort tax eligibility and allow use for workforce housing

SB 172 allows Montana resort communities and areas (designated under state law with populations under 3,500 that rely heavily on tourism) to use an additional 1% resort tax - previously restricted to infrastructure - specifically for workforce housing. The bill amends tax code sections to explicitly permit this new allocation, alongside existing infrastructure uses, for communities that qualify under the defined criteria. It does not create new taxes but changes how existing resort tax revenue may be spent, directly affecting designated resort districts and communities. The policy shift aims to address housing needs for local workers in tourism-dependent areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing resort tax revenue to fund workforce housing, expanding public service funding under current tax structure without new taxes.90% confidence ✓ HousingSupports HousingBill explicitly redirects existing resort tax revenue to fund workforce housing, advancing affordable housing access for workers in tourism-dependent communities.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly allocates resort tax revenue for workforce housing, addressing housing affordability for tourism workers in qualifying communities, directly supporting labor employment standards.95% confidence

Sub-Topics Revenue Affordable Housing

vetoed · Montana · Senate Jul 11, 2025

SB 537: Generally revise marijuana tax laws

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects marijuana tax revenue to specific public service accounts (12% to addiction treatment, 20% to wildlife, 14% to behavioral health), increasing funding for state programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates 12% to HEART account for addiction treatment and 14% to behavioral health initiatives, directly supporting rehabilitation programs aligned with criminal justice reform goals.85% confidence ✓ EnvironmentSupports EnvironmentAllocates 20% of marijuana tax revenue to wildlife habitat projects, directly funding environmental conservation as specified in bill summary.90% confidence ✓ HealthcareSupports HealthcareAllocates 12% to HEART for addiction/mental health and 14% to behavioral health, directly funding healthcare programs under healthcare topic indicators.95% confidence

Sub-Topics Revenue Drug Policy Violent Crime Wildlife Substance Abuse

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introduced · Montana · Legislature Mar 21, 2025

LC 307: Generally revise marijuana tax laws

This bill revises how Montana allocates marijuana tax revenue, directing funds to specific state accounts after covering department operating costs. It requires 10% of excess funds to support addiction treatment programs (HEART account), 20% for wildlife habitat projects, 4% each to state parks/trails, and 31% for law enforcement grants to local police departments. Additional allocations include $300,000 for drug detection canines (ending 2025), 1.5% for sexual assault evidence kits, and 0.25% to homeless shelter support. These changes amend existing tax distribution rules under Montana law, affecting state agencies including wildlife, public health, and law enforcement. The bill does not change marijuana taxation rates but specifies new spending priorities for existing revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirectly allocates marijuana tax revenue to specific public services (10% to addiction treatment, 20% wildlife, 31% law enforcement grants) per statutory mandate, advancing fiscal management of tax funds.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates 10% to addiction treatment (HEART account), supporting rehabilitation and criminal justice reform.80% confidence ✓ EnvironmentSupports EnvironmentAllocates 20% of marijuana tax revenue to wildlife habitat projects, directly funding environmental conservation under Fish and Wildlife subject.95% confidence ✓ HealthcareSupports HealthcareDirectly allocates 10% of excess marijuana tax revenue to addiction treatment programs (HEART account), explicitly funding healthcare services related to substance abuse treatment.95% confidence

Sub-Topics Revenue Drug Policy Policing Violent Crime Wildlife Public Health Substance Abuse

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introduced · Montana · Legislature Mar 26, 2025

LC 348: Provide property tax relief funded with lodging tax revenue

This bill redirects 60.2% of lodging tax revenue (from hotels, rentals, etc.) to fund property tax assistance for Montana primary residence owners. It amends existing tax distribution rules to allocate these funds specifically through the Department of Commerce for property tax relief programs. The measure directly affects homeowners who qualify for this assistance, using existing lodging tax revenue instead of new taxes. Other portions of the lodging tax fund tourism, historical preservation, and state parks, but this bill's core change is the dedicated property tax support.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing lodging tax revenue to fund property tax relief for homeowners, providing direct tax relief without new taxes or budget increases.95% confidence

Sub-Topics Business Taxes Property Tax Revenue

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introduced · Montana · Legislature Mar 27, 2025

LC 4444: Revise lodging tax allocation related to property tax relief

This bill redirects 60.2% of Montana's lodging tax revenue to fund property tax assistance for primary residences. It amends existing law to allocate these funds through the Department of Commerce under Section 90-1-122, directly benefiting Montana homeowners by reducing their property tax burden. The legislation revises how lodging tax proceeds are distributed, ensuring the majority of these funds support property tax relief rather than other designated uses like tourism or historical preservation.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 60.2% of lodging tax revenue to fund property tax relief for primary residences, directly reducing homeowners' tax burden through budget reallocation.95% confidence

Sub-Topics Business Taxes Revenue

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introduced · Montana · Legislature Mar 29, 2025

LC 1199: Generally revise state finance laws

This bill creates the Montana Growth and Opportunity Trust to manage volatile state tax revenue. It requires annual transfers of half of unpredictable tax revenue (like capital gains) into the trust starting in 2027. The trust’s interest earnings are split: half funds five specific state accounts (disaster relief, property tax relief, water development, bridge repairs, and early childhood programs), each receiving up to $15 million yearly, while the other half is reinvested into pension funds and housing infrastructure loans. The bill directly affects state budget operations and provides dedicated funding streams for local government services, housing, and early childhood programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds property tax relief and essential programs (disaster, water, bridges) via tax revenue trust, promoting fiscal responsibility and public funding.95% confidence ✓ TransportationSupports TransportationBill allocates up to $15M annually for 'bridge repairs' under trust earnings, directly funding transportation infrastructure maintenance.85% confidence

Sub-Topics Business Taxes Revenue State Budget Bridges

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vetoed · Montana · House May 13, 2025

HB 880: Establish a stabilization fund for medicaid

HB 880 establishes the Medicaid Stabilization Reserve Account, a state special revenue fund designed to help maintain Medicaid benefits during state revenue shortfalls. The account would be primarily funded by transferring any unused state general fund appropriations for Medicaid at the end of a fiscal year. Funds from this account could only be appropriated by the legislature for state Medicaid matching funds after the budget director certifies a projected general fund deficit. This mechanism aims to mitigate expenditure reductions in the Medicaid program, directly affecting the stability of services for beneficiaries. The bill also includes an initial appropriation of $50,000 for state Medicaid matching funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Medicaid Stabilization Reserve Account using unused general fund appropriations to maintain benefits during revenue shortfalls, protecting essential program funding through fiscal management.95% confidence ✓ HealthcareSupports HealthcareEstablishes Medicaid Stabilization Reserve to maintain benefits during revenue shortfalls, preventing cuts to healthcare coverage and ensuring continued funding for Medicaid services.95% confidence

Sub-Topics Government Spending Revenue State Budget Medicaid

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died · Montana · Senate May 23, 2025

SB 171: Transfer a portion of ending fund balance into the coal trust fund

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects surplus funds to coal trust fund, funding tax-related program per budget reallocation85% confidence ✗ EnergyOpposes EnergyTransfers funds to coal trust fund, favoring fossil fuel revenue over renewable energy initiatives per bill's focus on coal severance tax.90% confidence

Sub-Topics Revenue State Budget Coal

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