Budget & Taxes

died · Montana · Legislature May 27, 2025

LC 1990: Provide for a childcare tax credit

This bill (LC 1990) proposed creating a state tax credit to help families cover childcare costs. It would have directly affected households with children using licensed childcare services. However, the bill was drafted in late 2024, placed on hold, and ultimately died in the legislative process on May 27, 2025, without becoming law. No policy changes were enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a childcare tax credit, providing tax relief for families. This aligns with support indicators: tax relief for middle/lower income.95% confidence

Sub-Topics Business Taxes Tax Credits

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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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died · Montana · Legislature May 27, 2025

LC 3134: Establish agriculture tax credit

This bill (LC 3134) proposed creating a tax credit for agricultural businesses in the state. It would have directly affected farmers and agricultural operations by potentially reducing their state tax liability. The key provision would have been establishing a specific credit amount or percentage for qualifying agricultural income or expenses. However, the bill never advanced beyond the drafting stage, as its draft was placed on hold in February 2025 and ultimately died in process on May 27, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit for agricultural businesses, reducing tax liability, aligning with tax relief indicators for support.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Agriculture

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died · Montana · Legislature May 27, 2025

LC 2997: Prohibit public funds from being used for pride or LGBTQ events

This bill would have prohibited state or local governments from using public funds to support pride events or other LGBTQ-related gatherings. It directly affected government agencies and municipalities that allocate public money for community events. The key provision would have created a spending restriction on such activities, though the bill never advanced beyond the drafting stage and died in process in May 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits public funds for LGBTQ events, restricting government spending on specific programs and aligning with defunding indicators.90% confidence

Sub-Topics State Budget

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died · Montana · House May 20, 2025

HB 839: Provide income tax credit for certain long-time residents

HB 839 proposes a new $500 income tax credit for certain long-time residents of the state. To qualify, a taxpayer must have resided in the state for the prior 10 years, defined as at least 7 months per year, and have an income less than $100,000. This credit is non-refundable and cannot be carried forward to other tax years. If enacted, it would apply to income tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $500 income tax credit for lower-income residents ($100k cap), reducing taxable burden for qualifying long-term residents.95% confidence ✓ HousingSupports HousingProvides $500 tax credit to long-term low-income residents ($100k income cap), increasing housing affordability for qualifying individuals without direct housing development.85% confidence

Sub-Topics Income Tax Property Taxes

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died · Montana · House May 20, 2025

HB 874: Provide property tax rebate for entity that did not receive past rebates

HB 874 aimed to provide property tax rebates for certain residential properties owned by entities, such as trusts, that did not receive past rebates. The bill allowed these entities to claim up to $500 for property taxes paid in 2022 and up to $500 for property taxes paid in 2023. To qualify, the property must have been a principal residence, and claims needed to be submitted by October 1, 2025. The bill also extended the program's termination date to June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax rebates up to $500 annually for qualifying residential properties, reducing tax burden for eligible owners under Taxation--Property.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives

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died · Montana · House May 20, 2025

HB 916: Revise lodging tax allocation related to property tax relief

HB 916 aimed to provide property tax assistance specifically for primary residences. The bill proposed to fund this relief by revising the allocation of revenue generated from the state's lodging tax. This mechanism would have redirected a portion of the lodging tax proceeds, which are currently distributed to various state programs supporting tourism, historical preservation, and state parks, towards property tax relief for homeowners.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging tax revenue to fund property tax relief for homeowners, directly providing tax assistance to middle-income residents.90% confidence ✓ HousingSupports HousingBill provides property tax relief for primary residence homeowners, directly increasing housing affordability for this group through redirected lodging tax revenue.95% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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died · Montana · Senate May 23, 2025

SB 173: Provide income tax relief for property taxes paid

SB 173 proposes two main tax relief measures: a new "workforce renter's tax credit" for Montana renters under 62 with household income under $45,000 who pay rent equivalent to property taxes (with rent at least 30% of earned income), offering credits up to $1,750 based on rent-to-income ratio; and an increased residential property tax credit for elderly homeowners, including inflation adjustments to prevent the credit from losing value over time. The bill specifically allows qualifying teachers to exclude certain non-teaching income when calculating the renter credit. It directly affects low-to-moderate-income renters and elderly homeowners, providing them direct tax relief through refundable credits. The bill was introduced but died in committee in May 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for lower-income renters ($45k income cap) and elderly homeowners, reducing tax burden per support indicators for middle/lower income relief.90% confidence ✓ HousingSupports HousingProvides direct tax relief to low-income renters (under $45k) via renter's credit, increasing housing affordability for vulnerable populations.90% confidence

Sub-Topics Business Taxes Income Tax Affordable Housing Property Taxes Renters

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died · Montana · House May 20, 2025

HB 942: Establish a child income tax credit

HB 942 proposes to establish a new child income tax credit for resident taxpayers. This bill would provide a refundable credit of $1,000 for each qualifying child aged 5 or younger. To claim the credit, taxpayers must have proof of earned income and a valid social security number for each child. The credit amount would be reduced for taxpayers with federal adjusted gross income exceeding $35,000 for single filers or $65,000 for married couples filing jointly. Both the credit amount and the income thresholds would be adjusted annually for inflation, applying to income tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable $1,000 credit per child under 5 for qualifying lower-income families, reducing tax burden for households with earned income below $35k/$65k thresholds.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

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died · Montana · House May 20, 2025

HB 243: Provide tax credit for volunteer first responders

HB 243 proposed a new state income tax credit for qualified volunteer emergency first responders. This credit would apply to individuals providing active, uncompensated volunteer service as firefighters, EMTs, auxiliary officers, or search and rescue volunteers. The credit amount would be the lesser of $15 per hour of service or $1,500 annually. If the credit exceeds a taxpayer's liability, the excess amount would be refunded. The bill's stated purpose was to retain existing volunteers and recruit new ones, with an applicability date for income tax years beginning January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing liability for volunteer first responders, aligning with tax relief for lower-income groups under individual income taxation.95% confidence

Sub-Topics Income Tax

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