Revise capital gains taxation

This bill revises Montana's capital gains tax by eliminating a preferential lower rate (3.0%) for net long-term capital gains once taxable income exceeds $1 million for married couples filing jointly or surviving spouses, or $500,000 for all other filers. It redefines "net long-term capital gains" to exclude income above these thresholds, meaning all capital gains above the limits will be taxed at the higher rate of 4.1% instead of the lower rate for the portion below the threshold. The bill also requires annual inflation adjustments to tax brackets and takes effect for tax years beginning after December 31, 2025. It directly affects high-income Montana taxpayers with significant capital gains income who exceed these income thresholds.