Revise unrelated business taxable income to include certain rental and accommodations income

This bill modifies Montana tax law to require certain tax-exempt organizations to pay taxes on specific rental and accommodation income that is considered unrelated to their main mission. The key change expands the definition of unrelated business taxable income to include income from renting property and providing lodging services, which were previously excluded from taxation for these organizations. The legislation updates two sections of the Montana Code Annotated to clarify how these income sources are classified and taxed, ensuring that tax-exempt entities like charities and nonprofits contribute to state revenue when they engage in these commercial activities. The bill applies to organizations that receive income from sources such as hotels, short-term rentals, or property leases that are not directly related to their charitable or educational purposes.