Require DOR to accept income tax payments in cryptocurrency

This bill requires Montana's Department of Revenue to accept state income tax payments in cryptocurrency through third-party payment processors. It mandates that all cryptocurrency payments be converted to U.S. dollars before the state receives the funds, ensuring the government collects value in traditional currency. The legislation clarifies that using cryptocurrency to pay taxes does not trigger state capital gains taxes for the taxpayer. The program would begin applying to income tax years starting after December 31, 2025.