Budget & Taxes

died · Montana · House May 20, 2025

HB 951: Transferring funds to local road and bridge account

HB 951 proposed a one-time transfer of $30 million from the state's general fund to the local road and bridge account. This action would have directed the state treasurer to complete the transfer by July 15, 2025. The funds were intended to support local road and bridge projects throughout the state, benefiting communities and their infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $30M from general fund to road infrastructure, directly allocating state budget funds to support essential public infrastructure projects.95% confidence ✓ TransportationSupports TransportationTransfers $30M to local road/bridge projects, directly funding infrastructure improvements per bill summary and subjects.95% confidence

Sub-Topics Bridges Roads & Highways Transportation Funding

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died · Montana · House May 20, 2025

HB 858: Revise coal severance tax coal washing credit

HB 858 aimed to revise the coal severance tax coal washing credit in Montana. The bill proposed to extend the termination date for specific definitions related to "coal washing" and "contract sales price," which are used to calculate this tax credit. If passed, these definitions, relevant to coal mining operations, would have remained in effect until July 1, 2027, rather than expiring earlier. The bill also included a provision for notifying tribal governments about the act.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends coal severance tax credit expiration, providing ongoing tax relief for coal mining operations, aligning with tax relief indicators.92% confidence ✗ EnergyOpposes EnergyExtends coal severance tax credit, providing ongoing financial support to coal mining operations, favoring fossil fuels over renewable energy development.90% confidence

Sub-Topics Coal

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signed · Montana · Senate May 13, 2025

SB 56: Supplemental employer contribution for PERS, HPORS, SRS, GWPORS

This bill revises and expands supplemental employer contributions to several state retirement systems, directly impacting state and local government employers and the retirement funds for their employees. For the Public Employees' Retirement System (PERS), it extends the schedule of increasing supplemental employer contributions through fiscal year 2035 and then sets a higher rate. Additionally, the bill introduces new supplemental employer contribution rates for the Highway Patrol Officers' Retirement System, the Sheriffs' Retirement System, and the Game Wardens' and Peace Officers' Retirement System. These new contributions are intended to help address unfunded liabilities and cover the normal cost of benefits for these specific systems.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state employer contributions to retirement systems, directly funding public employee benefits through enhanced government spending on essential programs.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill expands supplemental employer retirement contributions for state employees, directly increasing retirement benefits and strengthening employee compensation standards.85% confidence

Sub-Topics Pensions Retirement Benefits

vetoed · Montana · Senate Jun 12, 2025

SB 536: Revise contractor gross receipts tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemptions and extends property tax credit for ESOP companies, providing targeted tax relief to qualifying businesses under Revenue/Taxation subjects.92% confidence

Sub-Topics Business Taxes

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died · Montana · Senate May 23, 2025

SB 99: Revise unrelated business taxable income to include certain rental and accommodations income

SB 99 amends Montana tax law to treat certain rental and accommodations income earned by tax-exempt organizations as "unrelated business income" subject to taxation. This affects nonprofits and other exempt groups that previously did not pay tax on such income, including short-term rentals or property leasing activities. The bill creates new reporting requirements for these organizations and specifies how to calculate the tax based on Montana’s existing tax rates and sourcing rules. It modifies existing statutes to clarify that this income must now be included in taxable income calculations, rather than remaining exempt. The change applies to income generated from business activities unrelated to the organization’s exempt purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for nonprofits by taxing previously exempt rental income, increasing state revenue per Montana tax law amendment.95% confidence

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signed · Montana · Senate May 16, 2025

SB 93: Revise income taxes related to retired military members

SB 93 revises state income tax laws concerning military pensions, retirement, and survivor benefits. The bill expands the eligibility for tax exemptions on these benefits to include certain individuals who became or remained residents of the state after a specific date. It also eliminates the previous 5-year limit for claiming the exemption and removes the statutory sunset, making the exemption permanent. This means more retired military members and their survivors in Montana will be able to exempt their military retirement income from state taxes indefinitely.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for military retirees, reducing state tax revenue through permanent relief - aligns with tax relief indicator for specific groups.90% confidence ✓ VeteransSupports VeteransExpands tax exemptions for military pensions, removes residency limits, and makes exemption permanent, directly enhancing veterans' financial benefits per bill summary.95% confidence

Sub-Topics Income Tax

signed · Montana · Senate May 16, 2025

SB 333: Repeal sunset on coal washing credit

Senate Bill 333 repeals the termination date for the existing coal severance tax coal washing credit. This credit, previously set to expire on July 1, 2027, will now continue indefinitely. The bill directly affects coal mining companies and processors that utilize coal washing and are subject to the coal severance tax, allowing them to continue claiming this tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends coal severance tax credit indefinitely, providing ongoing tax relief to coal mining companies, directly supporting tax policy in Budget & Taxes.90% confidence ✗ EnergyOpposes EnergyExtends tax credit for coal washing, supporting fossil fuel industry over renewable energy transition per bill's focus on coal severance tax continuation.95% confidence

Sub-Topics Coal

signed · Montana · Senate May 16, 2025

SB 564: Revise government transparency laws

Senate Bill 564 requires the Department of Administration to create and manage a public website to increase transparency of state procurement transactions. This website will provide detailed information on payments made by state agencies, including the contractor's name, the purpose of the payment, and the amount. To help offset the costs of establishing and maintaining this website, vendors will be required to pay an application fee when submitting bids or proposals for state contracts. The bill aims to improve public access to how state funds are spent on supplies and services.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds vendor application fee to fund transparency website, enhancing fiscal accountability and revenue management per bill's revenue subject and cost-offset mechanism.85% confidence

Sub-Topics Procurement Tags Government Transparency

signed · Montana · Senate May 16, 2025

SB 409: Generally revise laws related to the department of commerce

SB 409 revises laws related to the Department of Commerce and changes how revenues from the lodging facility use tax are distributed. The bill modifies the allocation of these tax proceeds among various state programs and entities, including the Montana historical society, state parks, and regional tourism corporations. A key provision expands and permanently establishes the program providing emergency lodging for victims of domestic violence or human trafficking, funded by a portion of these tax revenues. It also adjusts specific uses for funds allocated directly to the Department of Commerce, such as for the renovation of the Miles City train depot.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds emergency lodging program for victims via lodging tax revenue allocation, expanding permanent funding for essential services.95% confidence

Sub-Topics Sales Tax

introduced · Montana · Legislature Mar 24, 2025

LC 3705: Revise taxation of net long-term capital gains

Montana's LC 3705 revises tax rates for net long-term capital gains, directly affecting taxpayers with investment gains. It reduces the top tax rate from 4.1% to 4.0% for most income brackets and lowers the initial rate from 3.0% to 2% on the first $50,000 (married filing jointly) or equivalent thresholds for other filing statuses. The bill also adjusts income thresholds annually using an inflation factor to maintain bracket relevance. This change applies specifically to "net long-term capital gains" as defined by federal law, excluding other taxable income.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces tax rates for first $50k capital gains, providing relief for lower-income taxpayers per bill's adjustments to initial bracket thresholds.85% confidence

Sub-Topics Business Taxes

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