Revise individual income tax rates and earned income credit

This bill revises Montana's individual income tax structure by lowering the top marginal tax rate from 5.9% to 4.9% for all filing categories, including married couples, heads of household, and single filers. It also reduces the tax rate on net long-term capital gains from 4.1% to 3.9% across all income brackets and filing statuses. The changes directly affect Montana taxpayers who file state income tax returns, with the new rates applying to taxable income exceeding specific thresholds that vary by filing status.