Provide good standing exemption for contractor gross receipts tax

This bill creates an exemption from Montana's contractor gross receipts tax for individuals and businesses that are in good standing with state tax obligations. To qualify, applicants must be residents or licensed entities that have filed all required state income, payroll, and property tax returns on time and paid all owed taxes. The Department of Revenue will maintain a public list of qualifying contractors on its website, and the department has authority to set rules for application deadlines and renewal processes. The exemption applies to public contractors and their subcontractors working on projects exceeding $80,000, and the law takes effect on January 1, 2026.