Budget & Taxes (Revenue)

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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died · Montana · House May 20, 2025

HB 841: Constitutional amendment to use sales tax revenue for education

HB 841 proposed a constitutional amendment in Montana to change the allocation of state sales or use tax revenue. It would have required that revenue from a statewide sales tax, capped at 4%, be used primarily to reduce property taxes funding public schools and the Montana University System. The bill allowed for this revenue to be appropriated for other purposes if three-fourths of the legislature voted to do so. If approved by voters in November 2026, the amendment would have taken effect on July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to fund public schools and university system, reducing property tax burden for education, aligning with funding essential programs.95% confidence ✓ EducationSupports EducationBill mandates sales tax revenue (capped at 4%) to fund public schools and university system, directly increasing education funding through constitutional amendment.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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died · Montana · House Feb 27, 2025

HB 507: Constitutional amendment for sales tax to fund K-12 education

HB 507 is a proposed constitutional amendment that would allow Montana to implement a 4% statewide sales tax (and use tax) specifically to reduce property taxes funding K-12 public schools. If approved by voters, this tax revenue would replace some local property tax funding for schools, directly affecting Montana taxpayers and public school districts. The bill requires a two-thirds legislative vote for passage and voter approval in the November 2026 election, with an effective date of July 1, 2027 if adopted. The bill was withdrawn by the House on February 27, 2025, per procedural rules, and did not advance further.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes 4% sales tax to fund K-12 education, increasing state revenue allocation for public schools while reducing property tax reliance on school funding.95% confidence ✓ EducationSupports EducationBill establishes 4% sales tax to fund K-12 schools, replacing property taxes, directly increasing school funding and reducing reliance on local property taxes.95% confidence

Sub-Topics Revenue Sales Tax

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signed · Montana · House Apr 7, 2025

HB 18: Deposit non-levy revenue in school equalization and property tax relief account

HB 18 redirects all revenue from bentonite mining taxes (collected after December 31, 2014) to a dedicated "school equalization and property tax relief account" instead of previous distribution rules. Specifically, 20.75% of this tax revenue must now fund school districts and reduce local property taxes, as amended in sections 15-39-110 and 20-9-331 of Montana law. The bill directly affects mineral producers who pay the tax and school districts that receive funding through the new account. This change applies to all bentonite mining revenue collected after 2014, shifting funds from prior county and state allocations to the equalization account.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects mining tax revenue to fund schools and reduce property taxes, directly providing tax relief and increasing school funding per bill's title and summary.95% confidence ✓ EducationSupports EducationRedirects 20.75% of bentonite mining tax revenue to school districts for funding and property tax relief, directly increasing school district resources per Montana law amendments.95% confidence

Sub-Topics Revenue

died · Montana · Senate May 23, 2025

SB 108: Require levies or bonds for judgments, settlements, or protested taxes to be submitted to voters

SB 108 requires Montana local governments (counties, cities, school districts) to get voter approval before raising property taxes or issuing bonds to pay court judgments, settlements, or tax protest refunds that exceed existing tax limits. Specifically, if a government needs to collect more tax revenue than permitted under current law (2-9-108) to cover these costs, voters must approve the levy or bond issuance. The bill amends multiple statutes to enforce this voter approval step for such "excess" tax increases. It does not change how governments pay routine expenses but adds a new voting requirement for specific, larger financial obligations tied to legal disputes. This affects local budgets when resolving court cases or tax disputes that require funding beyond standard tax allowances.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires voter approval for tax increases beyond limits, restricting local government fiscal flexibility on levies/bonds for judgments/settlements.95% confidence

Sub-Topics Debt & Bonds Revenue

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died · Montana · Senate May 23, 2025

SB 307: Reallocate Montana marijuana tax revenue

SB 307 redirects Montana's marijuana tax revenue to fund prevention programs, law enforcement, and local grants. It creates a new marijuana prevention account to support primary substance misuse prevention and youth suicide prevention programs through community-based services. The bill establishes a marijuana tax revenue accountability council to advise on fund allocation and requires annual impact reports on public health metrics like youth access and hospitalizations. These funds, previously distributed differently, will now specifically target prevention services and law enforcement operations under new reporting rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing marijuana tax revenue to fund prevention programs and accountability measures, advancing fiscal use of tax funds for public health priorities.90% confidence

Sub-Topics Revenue

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died · Montana · Senate May 23, 2025

SB 90: Redistribute certain state tax revenue to primary residence property tax relief

SB 90 would provide property tax relief to Montana homeowners with primary residences by using lodging and rental car tax revenue. Homeowners would need to apply for certification by March 1, proving they live in the home at least 7 months yearly and that the property value is under $1 million. Counties would apply the credit directly to property tax bills using annual funding based on certified residences, with penalties for false applications. The bill specifies that assistance won’t affect local mill rates and requires Department of Revenue certification of eligible primary residences.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging/rental tax revenue to property tax relief for homeowners, reducing tax burden on primary residences under $1M.95% confidence

Sub-Topics Business Taxes Property Tax Revenue

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died · Montana · Senate May 23, 2025

SB 343: Revert revenue from coal tax to coal trust

SB 343 would change how Montana allocates remaining coal severance tax revenue after other specified uses. Currently, until 2027, interest income from the coal trust fund is sent to the general fund for specific programs like agriculture development, small business centers, and library services. This bill amends the law to redirect all remaining coal tax revenue (after other allocations) directly to the coal severance tax permanent fund starting July 1, 2027, instead of the general fund. The policy change would shift funding away from current general fund programs toward the coal trust fund, which supports coal-dependent communities and projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRedirects coal tax revenue from general fund programs (agriculture, small business, libraries) to coal trust fund, reducing funding for these services.90% confidence ✓ EnergySupports EnergyRedirects coal tax revenue to coal trust fund, supporting fossil fuel energy production infrastructure and revenue allocation.90% confidence

Sub-Topics Business Taxes Revenue Coal

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died · Montana · Legislature May 26, 2025

LC 1310: Allow for the return of surplus revenue to taxpayers

This bill (LC 1310) proposed returning excess state revenue collected in a given fiscal year to taxpayers. It aimed to direct surplus funds - money the state collected beyond its budgeted needs - to individuals or businesses that paid state taxes. However, the bill was drafted in November 2024, placed on hold, and ultimately died in the legislative process on May 26, 2025, without becoming law. As a result, no policy change was implemented.

Topics ✓ Budget & TaxesSupports Budget & TaxesReturns surplus tax revenue to taxpayers, providing direct tax relief and promoting fiscal responsibility per bill summary.95% confidence

Sub-Topics Business Taxes Revenue State Budget

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died · Montana · Legislature May 27, 2025

LC 3133: Prohibit state and local taxes from funding attorneys for removable aliens

Bill LC 3133 would have prohibited state and local governments from using tax revenue to pay for legal representation for non-citizens facing deportation (referred to as "removable aliens" in immigration law). This bill would have directly affected state/local budgets by restricting how public funds could be allocated and limited legal services available to non-citizens in deportation proceedings. The key provision required state and local governments to exclude funding for such attorneys from all budgets and spending plans. However, the bill did not advance beyond the drafting stage and died in the legislative process on May 27, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits using tax revenue for legal services of removable aliens, defunding a specific program by restricting budget allocation for immigration-related legal representation.95% confidence ✗ ImmigrationOpposes ImmigrationRestricts legal representation for non-citizens facing deportation, limiting access to due process and immigrant protections.95% confidence

Sub-Topics Revenue Enforcement Sanctuary Policies

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