Budget & Taxes

died · Montana · Legislature May 26, 2025

LC 1555: Establish a fund for local infrastructure

This bill (LC 1555) proposed creating a dedicated state fund to support local infrastructure projects like roads, bridges, and water systems. It would have directly affected municipalities and local governments by providing new funding sources for these projects. However, the bill was drafted but never advanced beyond the initial stage, with its draft officially "died in process" on May 26, 2025. No active provisions or mechanisms were established, as the bill never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes dedicated state fund for infrastructure under State Finance/Appropriations, aligning with funding public services per bill subjects.90% confidence ✓ TransportationSupports TransportationBill proposes dedicated fund for roads, bridges, and local infrastructure projects, directly aligning with transportation funding and infrastructure support.95% confidence

Sub-Topics Transportation Funding Tags Local Government

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died · Montana · Legislature May 27, 2025

LC 2611: Establish criteria for renewable resource grants and loans

This bill (LC 2611) intended to establish specific criteria for awarding state grants and loans to support renewable energy projects. It would have directly affected renewable energy developers and applicants seeking state funding by defining eligibility requirements and application processes. However, the bill was assigned to a drafter in December 2024, placed on hold, and ultimately died in the legislative process on May 27, 2025, without becoming law. Therefore, no criteria were ever implemented.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill intended to establish state grant/loan criteria for renewable energy projects, directly allocating public funds through budgetary mechanisms per its summary.90% confidence ✓ EnergySupports EnergyBill explicitly aimed to establish criteria for state grants/loans supporting renewable energy projects, directly aligning with funding and advancing renewable energy infrastructure indicators.95% confidence ✓ EnvironmentSupports EnvironmentBill establishes criteria for state grants/loans to fund renewable energy projects, directly promoting clean energy development as an environmental protection measure.95% confidence

Sub-Topics Renewable Energy Recycling Water Quality

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died · Montana · Legislature May 27, 2025

LC 2994: Gradually eliminate the social security tax

This bill (LC 2994) proposed gradually eliminating the state's social security tax. It would have directly affected wage earners and employers subject to this tax, though the bill never became law. The draft was assigned in December 2024, placed on hold in February 2025, and ultimately died in the legislative process in May 2025. No concrete policy changes were enacted under this proposal.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates state social security tax, providing tax relief to wage earners and employers, aligning with support indicators for tax relief.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentEliminating social security tax would increase workers' take-home pay, directly supporting financial well-being under Labor & Employment policy.85% confidence

Sub-Topics Business Taxes

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died · Montana · Legislature May 27, 2025

LC 2600: Require counties to prepare list of county road segments and budget for construction and maintenance by road segment

Bill LC 2600 would have required counties to create and maintain a detailed list of all county road segments, along with separate budgets for construction and maintenance for each segment. This would directly affect all county governments by mandating greater transparency in how road funds are allocated and spent. The key mechanism would be the annual reporting of these road-specific lists and budgets to state oversight bodies. The bill died in committee on May 27, 2025, and was never enacted into law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires counties to detail road segment budgets for transparency, promoting fiscal accountability in fund allocation per fiscal management topic.85% confidence ✓ TransportationSupports TransportationRequires counties to detail road segment budgets for transparency, enhancing infrastructure accountability and proper fund allocation for transportation maintenance.90% confidence

Sub-Topics Roads & Highways Transportation Funding

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died · Montana · House May 20, 2025

HB 893: Revise lottery state finance laws related to property tax relief

HB 893 proposes creating a new annual lottery game called "Montana millions" to provide funds for property tax assistance. This game would be held on July 4, offering four $1 million prizes, with 500,000 tickets sold at $20 each. After covering costs and prizes, the net revenue generated would be transferred to a state property tax assistance account. The bill also appropriates $50,000 to the Department of Revenue for implementing related provisions of Senate Bill No. 90, upon which this act is contingent.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill uses lottery revenue to fund property tax assistance, directly providing tax relief through new state revenue allocation for tax support.95% confidence

Sub-Topics Property Tax

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died · Montana · House May 20, 2025

HB 320: Establish the Montana's academic prosperity program for scholars act

HB 320 establishes Montana's Academic Prosperity Program for Scholars (MAPPS) to offer educational options for eligible students aged 5-19. The program provides state income tax credits to individuals and corporations who donate to educational assistance accounts for participating students, and also to parents for their qualified education expenses. A program manager oversees these funds and their distribution for educational assistance, with guidance from a new MAPPS council. Students participating in MAPPS are exempt from public school compulsory enrollment requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state income tax credits for education donations and expenses, directly advancing tax policy to fund educational programs through fiscal incentives.95% confidence ✓ EducationSupports EducationCreates MAPPS program using tax credits to expand educational access and funding options for students aged 5-19 through donations and qualified expenses.95% confidence

Sub-Topics Income Tax School Choice

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died · Montana · Senate May 23, 2025

SB 192: Provide for digital advertising tax

SB 192 would have imposed a 10% tax on digital advertising revenue generated within Montana by companies with worldwide annual digital advertising revenue exceeding $25 million. It directly affects large digital advertisers (like major tech or social media platforms) operating in Montana, taxing only the portion of their revenue derived from ads served to Montana users. The tax would be calculated using an apportionment method based on Montana ad revenue relative to total U.S. ad revenue, with returns due annually by April 15. All collected revenue would have been deposited into Montana's general fund, as specified in the bill's provisions. The bill died in committee in May 2025 and was not enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on large digital advertisers to generate state revenue, directly advancing fiscal management and tax policy as per bill's purpose.95% confidence ✗ TechnologyOpposes TechnologyBill imposes 10% tax on digital ad revenue of large tech platforms, restricting their revenue streams as a regulatory measure.90% confidence

Sub-Topics Business Taxes Social Media

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died · Montana · Senate May 23, 2025

SB 157: Provide income tax deduction up to 150% for charitable donations

SB 157 would have allowed Montana taxpayers who itemize deductions on their federal tax returns to deduct up to 150% of their charitable contributions from their Montana state income tax. This provision, added to Montana's tax code, would have directly affected individual filers who itemize federal deductions and make charitable gifts. The bill proposed a specific mechanism where the state deduction amount would be calculated as 150% of the federal charitable deduction amount claimed. However, the bill was tabled in committee and later died in the legislative process in May 2025, so it did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief through expanded charitable deduction (150% vs 100%), reducing state tax liability for itemizing donors while encouraging charitable giving.95% confidence

Sub-Topics Income Tax

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died · Montana · House May 22, 2025

HB 313: Establish a grant program for aquatic recreational facilities

HB 313 aimed to establish a grant program to provide funding for public swimming pools operated by local governments and nonprofit organizations. It would have created a "public swimming pool infrastructure account" and appropriated $5 million from the state general fund, to be administered by the Department of Commerce. These grants were intended to support capital construction, maintenance, repair projects, and equipment purchases for eligible aquatic facilities. Grants of $25,000 or more would have required a 1:5 match, and funding was limited to $1 million per county and $500,000 per project.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M from state general fund for public pool infrastructure grants, directly funding public recreation services through appropriations.95% confidence

Sub-Topics State Budget

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died · Montana · House May 20, 2025

HB 163: Provide for health care preceptor individual income tax credit

HB 163 proposed creating a new individual income tax credit for health care professionals who volunteer as preceptors in Montana. The bill would allow licensed preceptors to claim a $1,000 credit for each eligible clinical rotation, up to a maximum of $5,000 per tax year, provided they do not receive compensation for their supervisory role. An eligible clinical rotation requires a minimum of 100 hours of direct supervised training for students in various graduate-level health care programs within the state. This nonrefundable credit aimed to support preceptors who educate advanced practice registered nursing, medical, physician assistant, and other health care students.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a $1,000 individual income tax credit for health care preceptors, providing direct tax relief and reducing taxable income under tax policy.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit to incentivize healthcare preceptors, strengthening workforce development for clinical training in health services.90% confidence

Sub-Topics Income Tax

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