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SB 546 Montana Senate · 2025 Regular Session

Provide income based tax credit

SB 546 would have created an income-based tax credit for Montana taxpayers with low-to-moderate income, reducing their state tax liability. The credit would have been calculated as 4.7% of taxable income up to specific thresholds ($2,000 for joint filers, $1,500 for heads of household, and $1,000 for other filers), phasing out by 0.094% for each additional $1,000-$2,000 of income depending on filing status. It would not have applied to income above phaseout limits, and the credit could not exceed the taxpayer’s total tax liability. The bill died in committee on May 23, 2025, and was never enacted.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for low-to-moderate income taxpayers via 4.7% income-based credit, reducing state tax liability per bill summary.95% confidence
Bill status died 4 of 5 stages cleared
Introduction
Mar 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
Apr 2025
Governor
Introduced Mar 25, 2025 Last action May 23, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

SB0546_2(3).pdf → SB0546_2(4).pdf · 1 edit
MINOR
This bill update primarily involves minor formatting adjustments to the text layout, such as adjusting indentation and spacing in the legislative clauses. No substantive policy changes, eligibility criteria, funding amounts, or effective dates were altered.
TECHNICAL

Adjusted indentation and spacing in several clauses to improve text alignment and readability.

Floor votes · Senate Apr 5, 2025 · House Apr 16, 2025

How they voted

31–17
Passed · 2 other
Total votes 50
Apr 5, 2025
D Democratic18
18 Yea
100% Yea
R Republican32
13 Yea 17 Nay 2
53% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
38
Key actions
4
Committee
5
Amendments
2
Apr 16, 2025
House · Passed
House Vote: pass (21-0)
house
Apr 16, 2025
Amended
(H) Tabled in Committee - (H) Taxation
lower
Apr 7, 2025
Committee
(H) Referred to Committee - (H) Taxation
lower
Apr 5, 2025
Senate · Passed
Senate Vote: pass (31-17-2)
senate
Apr 4, 2025
Upper · Passed
(S) Committee Report - (S) Finance and Claims
upper
Apr 4, 2025
Upper · Passed
(S) Committee Executive Action - (S) Finance and Claims
upper
Apr 3, 2025
Committee
(S) Rereferred to Committee - (S) Finance and Claims
upper
Apr 2, 2025
Amended
(S) Tabled in Committee - (S) Taxation
upper
Mar 26, 2025
Committee
(S) Referred to Committee - (S) Taxation
upper
Mar 25, 2025
Introduced
(S) Introduced
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Dave Fern
Dave Fern
DDemocratic
MT
2