Budget & Taxes

died · Montana · Legislature May 20, 2025

LC 2271: Automatically revise tax rates for agricultural, residential, commercial, and forest property

This bill automatically adjusts tax rates for Montana property owners classified as agricultural (Class 3), residential/commercial (Class 4), and forest (Class 10). It replaces fixed tax percentages (like 2.16% for agricultural land) with rates calculated annually by the Department of Revenue during the second year of each reappraisal cycle. These department-calculated "taxable value neutral tax rates" automatically apply to the next reappraisal cycle, eliminating the need for legislative action each time. The change directly affects property owners paying taxes on eligible agricultural, residential, commercial, or forest land as defined in Montana law. The bill amends Sections 15-6-133, 15-6-134, and 15-6-143 of the Montana Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesAutomates tax rate adjustments to maintain fiscal neutrality, promoting responsible tax management without legislative intervention.90% confidence

Sub-Topics Business Taxes Property Tax

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died · Montana · Legislature May 20, 2025

LC 2228: Establish legislative approval for motor fuels taxes cooperative agreements

This bill requires Montana's legislature to approve all new cooperative agreements between the state and Native American tribes regarding motor fuels taxes. It mandates that negotiating teams include specific legislative members (one Senate appointee and one House appointee, plus additional members representing reservation districts) and requires final agreements to be submitted to the legislature for approval via resolution. The bill also directs a legislative audit of existing agreements by June 2026 to review their financial calculations and methodology. This directly affects Montana's Department of Transportation, tribal governments on reservations, and the legislative committees overseeing transportation and audits. The changes ensure legislative oversight of tax agreements that prevent dual taxation of fuel purchased by Montanans on tribal lands.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires legislative approval for tribal motor fuels tax agreements, enhancing fiscal oversight and accountability per bill's mandate.95% confidence

Sub-Topics Audits & Accountability

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died · Montana · Legislature May 20, 2025

LC 3343: Repeal the contractor's gross receipts tax

This bill repeals Montana's contractor's gross receipts tax, which was a tax on contractors' income from public projects. It allows contractors who paid this tax to recover unused credits by applying them toward other taxes. The bill also repeals specific tax code sections governing the contractor tax and takes effect on January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals contractor tax, providing tax relief for businesses, aligning with tax relief indicator for Budget & Taxes.90% confidence

Sub-Topics Business Taxes

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died · Montana · Legislature May 20, 2025

LC 1628: Provide income tax credit for volunteer firefighters and EMTs

This bill creates a $1,000 refundable income tax credit for Montana volunteer firefighters and volunteer emergency medical technicians (EMTs). To qualify, individuals must be active, unpaid members of a certified fire company or emergency medical service for the entire calendar year and complete 30+ hours of required training. The credit reduces tax liability, with any excess refunded even if the taxpayer owes no income tax. The bill explicitly states its purpose is to retain and recruit volunteer emergency responders.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable $1,000 income tax credit for volunteer firefighters/EMTs, reducing tax liability for middle-income individuals per Taxation subject and tax relief indicators.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credit for EMTs (medical professionals) to retain volunteers, directly supporting emergency medical services workforce and access to healthcare.85% confidence

Sub-Topics Income Tax

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died · Montana · House May 22, 2025

HB 848: Provide funding for regional rail authorities

HB 848 aimed to provide dedicated funding for regional rail authorities in the state. The bill proposed creating a "Big Sky Rail Account" within the state special revenue fund, which would receive a portion of rental car sales and use tax proceeds. The Department of Transportation would then annually distribute these funds to eligible regional rail authorities. These authorities could use the money for administrative costs, matching federal grants, fostering partnerships, and planning, developing, and operating rail projects and services, such as enhancing safety, improving stations, and exploring new train routes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated tax-funded account (rental car sales tax) for rail authorities, directly allocating existing revenue to a new program under appropriations.95% confidence ✓ TransportationSupports TransportationBill creates dedicated funding for regional rail authorities via rental car tax revenue, directly advancing public transit infrastructure and transportation planning as specified in subjects and summary.95% confidence

Sub-Topics Sales Tax Rail Transportation Funding

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died · Montana · Legislature May 22, 2025

LC 134: Allow for firefighter hazard pay

LC 134, titled "Allow for firefighter hazard pay," was a legislative concept designed to provide additional compensation to firefighters. This bill aimed to establish a mechanism through which firefighters could receive extra pay, acknowledging the hazardous conditions inherent in their profession. It would have directly affected firefighters by offering them increased financial recognition for their dangerous work.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new state budget allocation for firefighter hazard pay under appropriations, directly increasing public employee compensation funding.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides hazard pay for firefighters facing dangerous conditions, directly advancing workplace safety and fair compensation standards for high-risk public employees.95% confidence

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died · Montana · Legislature May 20, 2025

LC 1911: Revise taxation of stripper oil wells

This bill amends Montana's tax code to create a uniform tax rate for both pre-1999 and post-1999 stripper oil wells. It increases the price threshold for the reduced tax rate from $30 to $54 per barrel of oil (using West Texas Intermediate pricing), meaning the lower tax rate only applies when oil prices fall below $54. Stripper wells are defined as those producing 3-10 barrels/day for pre-1999 wells or 3-15 barrels/day for post-1999 wells. The change affects small oil producers operating these low-production wells across Montana, directly altering their tax liability based on current oil market prices. The bill amends Sections 15-36-303 and 15-36-304 of Montana Code Annotated.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill raises oil price threshold for reduced tax rate to $54/bbl, increasing state revenue during high oil prices and strengthening budget through adjusted tax collection.90% confidence ✗ EnergyOpposes EnergyBill increases tax incentives for fossil fuel oil wells, favoring oil production over renewable energy development.95% confidence

Sub-Topics Business Taxes Oil & Gas

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died · Montana · Legislature May 22, 2025

LC 441: Provide tribal property tax exemption to tribal members

This bill (LC 441) amends Montana law to expand a temporary property tax exemption from tribal entities to individual tribal members. It changes Section 15-6-230, MCA, to allow property owned in fee by a member of a federally recognized Montana tribe to qualify for the same exemption previously only available to tribes themselves, provided the member submits a timely application approved by the state department. The exemption remains temporary (up to 5 years), requires annual certification that the federal trust application is pending, and includes tax recapture if the federal application is denied. It directly affects tribal members owning property in Montana who are awaiting federal trust status approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for tribal members, reducing their tax burden under Montana's tax code, aligning with tax relief indicators.95% confidence

Sub-Topics Tax Incentives

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died · Montana · Legislature May 23, 2025

LC 902: Revise laws to expand education savings accounts to all students

This bill (LC 902) proposed expanding education savings accounts to cover all students in the state, rather than limiting them to specific groups like low-income or special needs students. It would have allowed families to use public funds through these accounts for private school tuition, tutoring, or educational materials. The key mechanism involved revising existing laws to remove eligibility restrictions and broaden access statewide. However, the bill died in the legislative process in May 2025 and never became law, so no policy changes were implemented.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects state funds to private education via expanded savings accounts, directly impacting budget allocation and spending patterns.95% confidence ✓ EducationSupports EducationExpands education savings accounts to all students, removing eligibility restrictions and broadening public funding access for private education options.90% confidence

Sub-Topics School Choice School Funding Student Financial Aid

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died · Montana · Legislature May 23, 2025

LC 3752: Generally revise policies on state subsidy and incentive of affordable housing development

This bill (LC 3752) aimed to revise state policies governing subsidies and incentives for affordable housing development. It would have directly affected developers, housing agencies, and low-to-moderate income residents seeking subsidized housing. However, the bill died in the drafting process on May 23, 2025, without advancing to committee review or a vote. No specific policy changes were enacted, as the bill never progressed beyond the initial drafting stage. The legislative record shows no further action or details about its proposed mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill aimed to revise state subsidies/incentives for affordable housing, requiring state budget allocation to fund essential housing programs for low-income residents, aligning with funding essential services.90% confidence ✓ HousingSupports HousingBill explicitly aimed to revise subsidies/incentives for affordable housing development, indicating supportive intent toward advancing housing policies despite not passing.90% confidence

Sub-Topics Tax Incentives Affordable Housing Housing Finance Property Development

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