This bill updates Montana's Department of Commerce laws to clarify how lodging facility use tax revenue is collected and distributed across various state programs. It establishes specific percentages of tax proceeds that must be allocated to agencies including the Montana Historical Society, University System, Department of Fish Wildlife and Parks, and regional tourism corporations to support historical preservation, travel research, park maintenance, and tourism marketing. The legislation also expands the Emergency Lodging for Victims of Domestic Violence or Human Trafficking program by making it permanent and increasing its funding share from the tax revenue. Additionally, it creates conditions where funds may be redirected to nonprofit convention and visitors bureaus in certain areas or used for state tourism promotion if regional tourism corporations fail to submit approved marketing plans.
This bill establishes a new grant program called the Farm to Food Bank Act, which would be administered by the Montana Department of Agriculture to support local food initiatives. The program provides funding to regional food hubs that purchase Montana-grown food items like fruits, vegetables, meat, and dairy products and distribute them to food pantries serving low-income consumers. Grants are awarded through a competitive process that prioritizes applicants who can reach underserved communities, particularly in rural areas and on tribal reservations, while ensuring purchased food supplements rather than replaces existing food bank nutrition programs. The bill creates a special state revenue account to fund these grants and allows recipients to use up to 20% of award amounts for administrative costs.
This bill proposes amending the Montana Constitution to require that sales tax and use tax revenue be used to reduce property taxes for public schools and the Montana University System. The amendment would only allow the legislature to redirect these funds to other purposes if it receives a three-fourths vote from each house. If approved by voters, the change would take effect on July 1, 2027, and would limit the statewide sales tax rate to 4%. The measure requires a two-thirds legislative vote to pass and would be placed on the November 2026 ballot for public approval.
This bill creates a dedicated funding account for regional rail authorities in Montana by allocating a portion of rental car sales and use tax revenue. The money will be distributed annually by the Department of Transportation to rail authorities established before January 1, 2025, and can be used for administrative costs, matching federal grants, and developing cooperative transportation relationships. Funds may also support planning, designing, and operating rail projects that improve safety and connectivity between train stations, airports, roads, and other transit systems, including exploring north-south rail service corridors. The legislation amends existing state statutes to establish these distribution requirements and funding purposes.
This bill restructures how Montana allocates marijuana tax revenue, directing funds toward prevention services, law enforcement operations, and local grants rather than general state budgets. It establishes a Marijuana Tax Revenue Accountability Council composed of state agency representatives, behavioral health professionals, and public members to oversee how the money is spent on substance misuse prevention and youth suicide prevention programs. The council will meet quarterly to advise the Department of Public Health and Human Services on grant distributions and prepare an annual impact report, while the state must fund prevention programs through contracts with external service providers.
This bill revises how Montana distributes state revenue for local road construction and maintenance among counties, cities, towns, and consolidated city-county governments. The key change is adding a new factor that allocates 25% of county funds and 20% of city/town funds based on daily vehicle miles traveled, while adjusting existing population and mileage-based formulas. Funds must be used for building, repairing, or maintaining rural roads and city streets, with specific rules for how consolidated city-county governments receive their share and how towns can use up to 25% of their allocation for equipment and supplies. The bill also clarifies how population and mileage data are calculated for distribution purposes and requires contracts over certain thresholds to follow standard bidding procedures.
This bill expands the definition of "infrastructure" for Montana's resort tax to include workforce and community housing projects, allowing funds collected from tourists to be used for housing development in addition to traditional infrastructure like roads, utilities, and emergency services. The change directly affects resort area districts and communities where more than half of the economy relies on tourism, enabling these areas to leverage resort tax revenue for housing initiatives. By amending section 7-6-1501 of the Montana Code Annotated, the legislation clarifies that housing projects now qualify as eligible infrastructure uses for resort tax levies. The bill takes effect immediately upon passage and approval, providing an updated framework for how tourism revenue can be allocated in designated resort areas and communities.
This bill revises Montana's property tax rules for business equipment classified as Class Eight, which includes agricultural, mining, manufacturing, and oil and gas machinery and equipment. It increases the exemption threshold so that business equipment costing less than $250 is no longer taxed, and it establishes an annual inflation adjustment mechanism to update the exemption amount each year. To compensate local governments, tax increment financing districts, and the Montana University System for lost tax revenue from these changes, the state will provide reimbursements calculated based on historical tax collections. The bill amends existing state statutes to implement these tax adjustments and reimbursement procedures effective from its passage date.
This bill creates a new 10% severance tax on electricity produced in Montana using non-coal sources such as wind, solar, or hydroelectric power, while exempting coal-generated electricity from the tax. The tax is calculated based on the gross sale price of the electricity at the point of production, and producers must file quarterly returns with the Department of Revenue to report and pay the tax. Revenue collected from this tax will be placed in a special state account and used to fund local government infrastructure projects that were traditionally supported by coal severance tax revenue. Additionally, the bill reduces the existing coal severance tax rate to match the new electrical energy production tax rate, creating a revenue-neutral transition between energy sources.
This bill extends the deadline for distributing metal mines license tax revenue to Montana counties from 2019 to 2037. It directly affects county governments by ensuring they continue to receive a portion of these tax collections for a longer period. The legislation amends three existing state laws to update the termination dates, changing them from 2019 to 2027 and then to 2037. This change allows counties to maintain their current level of funding from metal mines licensing fees for an additional 18 years. The bill does not alter the tax rate or collection process, only the timeline for distributing the collected funds.
