HB 234 extends the period for using funds previously appropriated in 2023 for projects addressing lead in schools. The bill reappropriates specific funds, originally allocated under Section 5, Chapter 763, Laws of 2023, subsection (10). This ensures the appropriations remain available for their original purpose until they are fully spent or the related capital improvement projects are completed. This measure allows schools to continue utilizing these funds for lead remediation efforts without a set expiration date.
HB 210 revises Montana's unemployment insurance program to enhance fraud prevention and adjust employer tax rates. It requires weekly checks against prison records, new hire databases, and motor vehicle records to verify claimant eligibility (affecting both claimants and employers). The bill creates a lower tax schedule for some employers, clarifies penalties for fraudulent claims (requiring repayment plus 50% penalty), and directs 70% of penalty funds to fraud detection efforts. These changes apply directly to Montana employers paying unemployment taxes and individuals claiming benefits under the state's program. The bill became law after Governor's signature on April 7, 2025.
House Joint Resolution 1 (HJ 1) is a resolution from the Montana Legislature urging the United States Congress to fully fund public safety and law enforcement agencies and programs within Montana's Indian reservations. It also calls on the U.S. Department of Justice to collaborate with the Department of the Interior and consult with tribal governments to improve the administration and funding of tribal justice systems, including courts and victim services. The resolution further invites Montana's tribal governments and requests the Governor to send supporting communications to Congress, which the Montana Secretary of State will then compile and forward.
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Tribal Nations
HB 831 increases Montana's elderly homeowner and renter income tax credit to help low-to-moderate-income seniors. It raises the maximum credit from $1,150 to $1,400 and increases the household income threshold for eligibility from $35,000 to $50,000 before the credit phases out. The bill also requires annual inflation adjustments to maintain the credit's value and applies retroactively to tax years beginning after December 31, 2024. This directly benefits Montanans aged 65+ who own or rent homes and meet the updated income limits.
This bill would have established an income tax credit for individuals and corporations in Montana who make cash contributions to qualified community improvement organizations. These organizations are defined as tax-exempt groups with no paid staff that raise or distribute funds to support public facilities owned by the state or local government. The credit amount would be equal to the contribution, capped at the lesser of 10% of taxable income or $3,000, and could be carried forward for three years. An aggregate statewide limit on the total amount of credits claimed annually would have been set, starting at $2 million in 2026 and potentially increasing in subsequent years, requiring preapproval from the Department.
HB 919 is an act designed to implement provisions of House Bill No. 2. It amends state law regarding the Board of Investments, which is responsible for managing public funds. The bill requires the Board of Investments to perform its duties within a restricted fiduciary fund type, subject to specific state law restrictions. This change aims to ensure that the board manages investments under stricter guidelines for the responsible handling of funds.
SB 405 proposed transferring $50 million from Montana's general fund to the Housing Montana Fund within 15 days of enactment, directly supporting state housing programs and affordable housing initiatives. It required the Department of Commerce to update administrative rules related to housing by the start of the 70th legislative session. The bill would have taken effect July 1, 2025, but died in committee on May 23, 2025, after being tabled in April 2025. This was a substantive funding bill, not a procedural measure, with no further legislative action taken.
This bill revises Montana's capital gains tax by eliminating a preferential lower rate (3.0%) for net long-term capital gains once taxable income exceeds $1 million for married couples filing jointly or surviving spouses, or $500,000 for all other filers. It redefines "net long-term capital gains" to exclude income above these thresholds, meaning all capital gains above the limits will be taxed at the higher rate of 4.1% instead of the lower rate for the portion below the threshold. The bill also requires annual inflation adjustments to tax brackets and takes effect for tax years beginning after December 31, 2025. It directly affects high-income Montana taxpayers with significant capital gains income who exceed these income thresholds.
This bill (LC 3799) establishes a Medicaid Stabilization Reserve Account within Montana's state special revenue fund. It requires transferring unused state Medicaid funding at year-end to this reserve, which can only be used to maintain Medicaid matching funds during projected general fund budget shortfalls (as defined by 17-7-140). The account cannot fund other state programs, and any interest earned must be reinvested. This directly affects Montana's Medicaid program and state budget management by creating a dedicated buffer to prevent cuts to Medicaid services during revenue shortfalls, effective for fiscal year 2025 and beyond.
Montana bill LC 4173 revises property tax rules to exempt certain telecommunications infrastructure from taxation. It directly affects rural telecommunications providers serving rural areas or communities with 1,200 residents or fewer, including those operating in no more than three counties. The bill creates a 5-year tax exemption for newly installed fiber optic or coaxial cable placed in service after July 1, 2021, requiring owners to reinvest tax savings into new Montana infrastructure within two years. After 5 years, the exemption phases out gradually over 10 years, ending at full taxable value.
