Budget & Taxes

vetoed · Montana · Senate Jun 12, 2025

SB 536: Revise contractor gross receipts tax

SB 536 revises Montana's contractor gross receipts tax by creating an exemption for certain individuals and businesses in good standing, requiring them to apply for the exemption. It specifically allows employee stock ownership plan (ESOP) companies to claim a credit against real property taxes, extending the timeframe to claim this credit from 5 to 7 years. The bill also clarifies that this credit can offset property taxes paid in Montana for business-related property. These changes apply to contractors with public contracts exceeding $80,000 and take effect January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemptions and extends property tax credit for ESOP companies, providing targeted tax relief to qualifying businesses under Revenue/Taxation subjects.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House Jun 9, 2025

HB 339: Fund 6th graders in middle school at high school ANB rates along with 7th and 8th graders

HB 339 would change Montana's school funding formula to provide 6th graders in accredited middle schools with the same per-pupil funding rate as 7th and 8th graders - currently, 6th graders receive lower elementary school funding. The bill amends Montana Code Sections 20-9-306 and 20-9-311 to eliminate this disparity, directly affecting school districts operating middle schools with 6th graders. It aims to align funding with accreditation standards, enabling middle schools to offer expanded programs like career and technical education. The policy change would adjust state education funding calculations for these districts without altering school structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases per-pupil funding for 6th graders in middle schools by aligning with higher middle school rates, directly advancing school budget allocation per amended statutes.95% confidence ✓ EducationSupports EducationIncreases per-pupil funding for 6th graders in middle schools to match 7th/8th grade rates, eliminating lower elementary funding disparity per accreditation standards.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 150: Generally revise alcohol and tobacco laws

SB 150 creates a new "cigar bar room" license endorsement for existing alcohol licensees that also hold gambling licenses (e.g., casinos or gaming venues). It allows premium cigar smoking only in a designated, enclosed area with strict requirements: cigars must meet specific handmade criteria (no filters, 100% tobacco), the venue must generate at least 10% of annual revenue from cigar sales, and no other tobacco/vaping products may be smoked or sold there. The designated area must have proper ventilation, be separate from nonsmoking zones, and exclude minors under 21. The bill also exempts these cigar rooms from standard clean indoor air laws and requires a 2026 study on Montana’s gaming industry.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new license category requiring 10% revenue from cigars, generating additional tax income for state budget through licensing fees and sales tax.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 2: Revise treatment of tax increment upon expiration of tax increment financing provision

SB 2 clarifies how local governments calculate property tax levies when a tax increment financing (TIF) district ends. It specifies that the value previously held in the TIF district (the "increment") must be treated as "newly taxable property" for tax calculations in the year of termination or the following year. This directly affects Montana local governments, as it ensures they can include this value when determining property tax revenues under existing levy formulas, without treating it as new construction or annexation. The bill amends Montana Code Annotated sections 15-10-420 and 20-9-336 to define these rules clearly.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax calculation for TIF expiration, ensuring local governments include increment value in property tax levies, promoting fiscal accuracy and revenue stability for local budgets.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 322: Increase business equipment tax exemption

SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption for small business equipment ($500 threshold), providing tax relief while requiring reimbursements to offset local revenue loss.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 540: Revise taxation of class 17 property

SB 540 revises Montana's property tax rules for "class 17 property," specifically targeting dedicated telecommunications infrastructure like fiber optic and coaxial cable. It provides a 5-year tax exemption for new fiber/coaxial cable installations placed in service after July 1, 2021, with the exemption phasing out over 10 years (20% annually). To maintain the exemption, owners must reinvest the tax savings into new Montana cable installations within 2 years without passing costs to consumers. Federal-funded projects (e.g., under the American Rescue Plan) are excluded from the exemption, and owners must keep records for state review. The bill directly affects telecom infrastructure owners and operators in Montana.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates property tax exemption for telecom infrastructure, reducing state tax revenue. Targets specific industry with tax break, weakening fiscal management of state revenue.85% confidence ✓ TechnologySupports TechnologyTax exemption for fiber/coaxial infrastructure incentivizes broadband deployment, directly expanding internet access - a key support indicator for technology policy.95% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 324: Revise vehicle registration fees and allocate revenue for bridges and victims of crime

SB 324 revises vehicle registration fees for high-end vehicles, adding a 1% fee based on the vehicle's manufacturer's suggested retail price (MSRP) for the first year of registration after January 1, 2026, for cars over $150,000 and motorhomes over $300,000. It directly affects owners of these high-value vehicles, replacing a flat annual add-on fee with the percentage-based assessment. Revenue from these fees will fund two specific programs: grants for bridge projects through the Department of Transportation and services for crime victims via the Board of Crime Control. The bill also updates related sections of Montana law governing registration fees and special revenue accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesNew 1% tax on luxury vehicles funds bridges/victims' programs, advancing public service funding without burdening middle/lower income.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates revenue to fund victims of crime programs, directly supporting criminal justice services per bill's summary.95% confidence ✓ TransportationSupports TransportationBill directs new vehicle registration revenue specifically to fund bridge projects through Department of Transportation, explicitly aligning with highway infrastructure funding under Transportation subject.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 405: Provide additional funding for the housing Montana fund

SB 405 proposed transferring $50 million from Montana's general fund to the Housing Montana Fund within 15 days of enactment, directly supporting state housing programs and affordable housing initiatives. It required the Department of Commerce to update administrative rules related to housing by the start of the 70th legislative session. The bill would have taken effect July 1, 2025, but died in committee on May 23, 2025, after being tabled in April 2025. This was a substantive funding bill, not a procedural measure, with no further legislative action taken.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $50M from general fund to Housing Montana Fund, directly funding state housing programs and affordable housing initiatives per state finance appropriations.95% confidence ✓ HousingSupports HousingTransfers $50M to Housing Montana Fund for affordable housing initiatives, directly funding state housing programs per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 560: Establish the Montana hunters and anglers community fund

HB 560 would have established a Montana Hunters' and Anglers' Community Fund, allowing donors to contribute $1 or more above the cost of wildlife conservation licenses. Funds collected would support grants for small rural communities (under 7,500 people) through the Department of Commerce, including projects like school improvements, food banks, or student programs. Grants would be limited to $2,000 (small) or $20,000 (large), with eligibility restrictions barring political activities and entities involved in lawsuits. The bill created a review board appointed by legislative leaders and the governor, and it died in committee in May 2025 without becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates voluntary fund for community grants via license donations, directly funding public services (schools, food banks) through new appropriations, aligning with fiscal responsibility indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 22, 2025

HB 313: Establish a grant program for aquatic recreational facilities

HB 313 aimed to establish a grant program to provide funding for public swimming pools operated by local governments and nonprofit organizations. It would have created a "public swimming pool infrastructure account" and appropriated $5 million from the state general fund, to be administered by the Department of Commerce. These grants were intended to support capital construction, maintenance, repair projects, and equipment purchases for eligible aquatic facilities. Grants of $25,000 or more would have required a 1:5 match, and funding was limited to $1 million per county and $500,000 per project.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M from state general fund for public pool infrastructure grants, directly funding public recreation services through appropriations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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