HB 306 would have created an income tax credit for property owners, including individuals and corporations, who rent out dwellings in Montana for less than 110% of the fair market rent for their county. The credit amount would be $200 for each $100 difference between 110% of fair market rent and the actual monthly rent charged. To qualify, a dwelling would need a lease of at least one year and meet specific housing quality standards. This credit could be carried forward for up to three years if not fully utilized.
HB 339 would change Montana's school funding formula to provide 6th graders in accredited middle schools with the same per-pupil funding rate as 7th and 8th graders - currently, 6th graders receive lower elementary school funding. The bill amends Montana Code Sections 20-9-306 and 20-9-311 to eliminate this disparity, directly affecting school districts operating middle schools with 6th graders. It aims to align funding with accreditation standards, enabling middle schools to offer expanded programs like career and technical education. The policy change would adjust state education funding calculations for these districts without altering school structures.
HB 873 aimed to establish a Mobile Home Park Emergency Relocation Account. This account would provide financial assistance to mobile home owners who are required to move due to a change in use or redevelopment of their mobile home park. Eligible tenants could receive funds for relocation expenses, up to $10,000 for a single-section or $15,000 for a multi-section home, or an abandonment payment. The account would be funded by an annual assessment on mobile homes whose owners do not own the underlying land, along with other revenue, with the assessment waived if the account exceeds $1 million.
HB 914 proposes to revise the allocation of state lodging facility use taxes. It establishes two new state special revenue accounts: one for county roads and infrastructure and another for municipal roads and infrastructure. A portion of the lodging tax proceeds would be transferred to these accounts and statutorily appropriated for annual distribution to local governments. Funds would be distributed to counties based on the amount of tax collected, with minimum and maximum caps, and to cities and towns primarily based on population, also with a maximum cap. These funds are designated for the construction, maintenance, and repair of local roads and other infrastructure, as well as marketing projects.
HB 615 revises how interest earned from the coal severance tax permanent fund is distributed to state programs. The bill specifically allocates $2 million to the Department of Justice to partially fund highway patrol officers' salaries. It also extends the termination date for several existing appropriations from this fund, pushing them from June 2027 to June 2029. These extended appropriations continue to support programs related to agriculture, commerce, and highway services, affecting various state agencies and the public services they provide.
HB 337 revises Montana's income tax laws, affecting individual taxpayers and certain estates or trusts. The bill aims to lower income taxes by adjusting the state's tax brackets. It increases the amount of Montana taxable income taxed at lower rates and reduces the highest income tax rate. Additionally, the bill revises the tax rates and income thresholds applied to net long-term capital gains.
SB 133 revises the laws governing impact fees that local governments charge on new development. The bill removes the ability for governmental entities to include an administrative fee within impact charges and limits impact fee increases to the rate of inflation. It also updates definitions related to these fees and details the required documentation for their calculation, such as a service area report.
SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.
SB 424 would have expanded Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled (previously only 100% or 80%+). It updated tax rate reductions based on income, adding new multipliers for 80-90% disabled veterans (e.g., 70% reduction for $0-$45,803 income) while maintaining existing rates for 100% disabled veterans. The bill directly affected disabled veterans with 60-90% service-connected disabilities (or surviving spouses) who own and occupy their primary residence as a qualifying property. The proposed changes were not enacted, as the bill was vetoed by the governor on June 9, 2025, and the veto override failed on July 14.
SB 554 (Montana) limits nonprofit hospitals (excluding critical access/rural emergency hospitals) to charging no more than 300% of the Medicare reimbursement rate for Medicare-eligible services. Hospitals exceeding this rate face an escalating excise tax (starting at 25% in 2027 and rising to 50% after 2030) and risk losing nonprofit status. The bill also requires hospitals to maintain written financial assistance and community benefit policies, submit annual reports including IRS Form 990, and comply with new reporting rules. This bill died in process in May 2025 and was never enacted.
