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HB 21 Montana House · 2025 Regular Session

Establish a Montana workforce housing tax credit

HB 21 proposes to establish a Montana workforce housing tax credit for taxpayers owning an interest in qualified low-income housing projects. Beginning in 2026, these taxpayers could claim the credit against their income or insurance premium taxes for a six-year period, with unused portions carried forward. The Board of Housing would allocate these credits, up to $1.5 million annually, using a qualified allocation plan. The bill defines "qualified project" as a low-income building under federal law and adds this new credit to the list of tax credits subject to legislative review.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for low-income housing projects, offering relief to taxpayers and funding affordable housing initiatives under tax policy.92% confidence ✓ HousingSupports HousingEstablishes tax credit for low-income housing projects, directly funding workforce housing development per federal standards.95% confidence
Bill status died 3 of 5 stages cleared
Introduction
Nov 2024
Committee Review
Jan 2025
House Passage
Jan 2025
Senate Passage
Governor
Introduced Nov 22, 2024 Last action May 20, 2025
Maddy AI version diff · 1 comparison

What changed between versions

LC0243.pdf → HB0021_1.pdf · 4 edits
MODERATE
The bill was renumbered from LC 0243 to HB 21 and updated with official formatting. The most significant substantive change adds a requirement to review specific educational donation credits (including those in sections 15-30-2334, 15-30-3110, and 15-31-158) during the biennium starting July 1, 2021, and every eight years thereafter.
Scope change
The bill's scope now explicitly includes a mandate to review the effectiveness of three specific educational donation tax credits.
REQUIREMENT

Added a new provision requiring the legislature to review the credit for donations to innovative educational programs provided in sections 15-30-2334, 15-30-3110, and 15-31-158.

TIMELINE

Established a review schedule for the new educational credits starting July 1, 2021, and recurring every eight years.

TECHNICAL

Changed the bill number from LC 0243 to HB 21 and updated the header to reflect the House Bill designation.

Added the word 'tax' before 'year' in the description of how tax credits are carried forward.

Floor votes · House Jan 29, 2025

How they voted

22–1
Passed
Total votes 23
Jan 29, 2025
D Democratic10
9 Yea 1 Nay
90% Yea
R Republican13
13 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
27
Key actions
3
Committee
4
Amendments
1
Jan 29, 2025
House · Passed
House Vote: pass (22-1)
house
Jan 29, 2025
Amended
(H) Tabled in Committee - (H) Appropriations
lower
Jan 16, 2025
Committee
(H) Rereferred to Committee - (H) Appropriations
lower
Jan 14, 2025
Lower · Passed
(H) Committee Report - (H) Taxation
lower
Jan 14, 2025
Lower · Passed
(H) Committee Executive Action - (H) Taxation
lower
Dec 20, 2024
Committee
(H) Referred to Committee - (H) Taxation
lower
Nov 22, 2024
Introduced
(H) Introduced
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Larry Brewster
Larry Brewster
RRepublican
MT
43