Budget & Taxes

died · Montana · House May 20, 2025

HB 826: Generally revise tobacco tax laws

HB 826 proposes to revise Montana's tobacco tax laws by increasing the state tax on cigarettes. The bill would raise the tax from $1.70 to $2.70 for each package containing 20 cigarettes. This tax is precollected by wholesalers and applies to individuals who purchase cigarettes for consumption. The bill also retains existing provisions regarding tax exemptions for sales to tribal members on Indian reservations.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state tobacco tax revenue from $1.70 to $2.70 per pack, directly generating additional state funds under Revenue-focused legislation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 429: Provide account and transfer for BOI for investment in precious metals and digital assets

HB 429, titled the "Inflation Protection Act of 2025," proposed creating a new state special revenue account within the state special revenue fund. This account would be initially funded by a $50 million transfer from the state's general fund by July 15, 2025, with additional funding from future legislative transfers. The bill authorized the Board of Investments to invest the funds in this account in precious metals, digital assets, and stablecoins. Any proceeds generated from these investments would remain within the account, affecting the state's financial management and investment strategies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new state investment account within budget (fiscal management) to protect against inflation via precious metals/digital assets, aligning with fiscal responsibility indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 910: Provide for taxation of vapor products

HB 910 is a legislative bill that aims to provide for the taxation of vapor products. It does this by amending the existing definition of "tobacco products" in state law (Section 16-11-102, MCA) to include substances consumed with devices like e-cigarettes, vape pens, and e-hookahs, regardless of nicotine content. This change would subject vapor products to the same tax regulations as other tobacco products. The provisions of this act would apply to products sold by wholesalers after June 30, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends tobacco tax framework to vapor products, generating new state revenue through taxation of previously untaxed items, directly increasing budget revenue.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 326: Establish a tax on electrical energy not produced by coal to match coal severance tax rate

HB 326, titled the "State Energy Resource Severance Act," would establish a new 10% tax on the sale price of electrical energy produced in the state. This tax would apply to electricity generated from sources such as water, wind, and solar, but specifically exempts coal-fired electrical generation. The bill also reduces the existing coal severance tax rate to match this new electrical energy production tax rate. Revenue from this new tax would be allocated to special accounts, primarily for local government infrastructure projects traditionally funded by coal.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 10% tax on non-coal energy (wind/solar), reallocates revenue to local accounts for public services, strengthening tax base and fiscal management per bill's explicit tax structure.95% confidence ✗ EnergyOpposes EnergyBill taxes renewable energy (wind/solar/hydro) at 10% while exempting coal and reducing coal's severance tax, directly favoring fossil fuels over renewables.95% confidence ✗ EnvironmentOpposes EnvironmentTaxes renewable energy sources while exempting coal, disincentivizing clean energy adoption and favoring fossil fuels over environmental protection.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 841: Constitutional amendment to use sales tax revenue for education

HB 841 proposed a constitutional amendment in Montana to change the allocation of state sales or use tax revenue. It would have required that revenue from a statewide sales tax, capped at 4%, be used primarily to reduce property taxes funding public schools and the Montana University System. The bill allowed for this revenue to be appropriated for other purposes if three-fourths of the legislature voted to do so. If approved by voters in November 2026, the amendment would have taken effect on July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to fund public schools and university system, reducing property tax burden for education, aligning with funding essential programs.95% confidence ✓ EducationSupports EducationBill mandates sales tax revenue (capped at 4%) to fund public schools and university system, directly increasing education funding through constitutional amendment.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 405: Increase on-schedule reimbursement rates for school transportation

HB 405 proposed to increase the maximum reimbursement rates that school districts receive from state and county sources for student transportation. The bill specifically raised the per-mile rates for school buses of different passenger capacities, as well as for non-bus mileage. The intent was to lower school district property taxes designated for transportation expenses. These changes would have applied to school district transportation budgets starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases state reimbursement to lower school district property taxes, providing direct tax relief for local communities.95% confidence ✓ EducationSupports EducationIncreases state reimbursement rates for school transportation, reducing district costs and supporting school finance under education funding.95% confidence ✓ TransportationSupports TransportationIncreases reimbursement rates for school bus transportation infrastructure, directly funding school district transportation operations per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 844: Revise the taxation of class eight business equipment

HB 844 proposes changes to how class eight business equipment is taxed. It aims to increase the amount of business equipment that is exempt from property taxes, directly benefiting businesses that own such equipment. Key provisions include adjusting the exemption amount annually for inflation and exempting individual pieces of equipment costing less than $250. To address potential revenue impacts from these changes, the bill provides for reimbursements to local governments, tax increment financing districts, and the Montana University System.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases property tax exemptions for business equipment, providing direct tax relief to businesses while offsetting revenue loss via reimbursements to local governments.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 461: Provide exemption for certain owner-occupied residential property owned by persons 67 or older

HB 461 proposes a property tax exemption for certain owner-occupied residential properties. It directly affects homeowners aged 65 or older who have continuously used the property as their primary residence for at least five years. The exemption amount is calculated based on the increase in market value compared to a "base year" when the exemption was first approved. Homeowners must apply annually by March 1, and the exemption can terminate if the property is sold, undergoes new construction or significant remodeling, or is reclassified.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (67+), offering direct tax relief to lower-income homeowners and aligning with fiscal support indicators for vulnerable groups.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 895: Provide exclusion from income for certain income from sale of a newly constructed residence

House Bill 895 (HB 895) proposed to allow individuals and businesses to subtract a portion of the income earned from the sale of a newly constructed residence when calculating their Montana state taxable income. This means that a part of the profit from selling these homes would be exempt from state income tax. The bill aimed to adjust Montana's tax code by creating this specific income exclusion. It would directly affect sellers of newly built homes by potentially reducing their state income tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exclusion for new home sales, providing tax relief per tax code adjustment, aligning with support indicators for tax relief.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 148: Repeal state tax on social security income

HB 148 proposes to exempt Social Security benefits from the state income tax in Montana. This bill would revise existing tax laws by amending specific sections of the Montana Code Annotated related to income tax definitions. If passed, it would directly affect individuals in Montana who receive Social Security income by eliminating their state tax liability on those benefits. The bill also specifies a delayed effective date and an applicability date for these changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax on Social Security benefits, providing tax relief to seniors (lower-income retirees), directly aligning with support indicators for tax relief.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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