HB 119 sought to establish the Montana Cattle Committee, a new entity composed of seven Montana cattle producers appointed by the governor. The committee would be responsible for planning and conducting research, promotion, and educational programs to benefit the state's cattle industry. To fund these activities, the bill proposed a cattle assessment to be collected from cattle sellers, which would first require approval through a referendum of those sellers. Funds from this assessment would be deposited into a dedicated cattle special revenue account for the committee's use.
House Resolution 7 (HR 7) requests that members of the Montana State Legislature, when introducing or amending bills to include new spending, also identify existing programs from which funds would be reallocated to cover those new appropriations. This means any bill proposing new expenditures would need to specify how those funds would be offset within the state budget.
HB 451 revises how tax increment financing (TIF) is calculated for newly established targeted economic development districts and urban renewal areas. For districts created after the bill's effective date, it excludes several specific mill levies from the tax increment calculation. These exclusions include certain university system mills, a portion of elementary, high school, and state equalization mills, new voter-approved levies, and mills for general obligation bond debt service. This means that a larger share of the new property tax revenue generated in these areas would directly go to the affected taxing jurisdictions, rather than into the TIF fund.
HB 220 would establish a refundable child tax credit for Montana resident taxpayers with children under age 5. It provides a $1,200 credit per qualifying child, phasing out for taxpayers with federal adjusted gross income over $56,000 (with a $50,000 phaseout threshold). The credit is refundable, meaning eligible families could receive it as a payment even if they owed no state income tax. The bill also adds the child tax credit to Montana’s required periodic review schedule for tax credits. The bill died in committee on May 22, 2025, and did not become law.
HB 334 sought to revise laws concerning disaster and emergency funding. The bill proposed to increase the statutory appropriation available to the Governor's office for declared emergencies from $16 million to $22 million per two-year period, effective July 1, 2025. It also would have allowed the Department of Military Affairs to use up to $3 million annually from this fund for disaster and emergency services activities, such as planning, training, and response, without a formal governor's declaration. Unspent funds at the end of each biennium would continue to be transferred to the fire suppression account.
HB 827 aimed to revise the taxation of Social Security benefits at the state level in Montana. The bill proposed to modify how the federal calculation for taxing Social Security benefits is applied when determining an individual's state income tax. This change would have directly affected Montana residents receiving Social Security benefits by potentially altering the portion of those benefits subject to state income tax. The bill included provisions for a delayed effective and applicability date.
HB 320 establishes Montana's Academic Prosperity Program for Scholars (MAPPS) to offer educational options for eligible students aged 5-19. The program provides state income tax credits to individuals and corporations who donate to educational assistance accounts for participating students, and also to parents for their qualified education expenses. A program manager oversees these funds and their distribution for educational assistance, with guidance from a new MAPPS council. Students participating in MAPPS are exempt from public school compulsory enrollment requirements.
HB 494 proposes to revise how Montana allocates its yearly tobacco settlement proceeds, effective July 1, 2025. This bill would change the distribution percentages between two state special revenue accounts. Currently, 32% of the proceeds fund statewide tobacco disease prevention programs, and 17% goes to the Children's Health Insurance Program (CHIP). HB 494 would reverse these allocations, directing 17% to tobacco prevention and 32% to CHIP to secure federal matching funds.
HB 843 aimed to establish a Montana emergency solutions grant to help individuals experiencing or at risk of homelessness. It proposed appropriating $1 million annually for fiscal years 2025 and 2026 from the state's general fund to the Department of Public Health and Human Services. These funds would supplement federal emergency solutions grants for rapid re-housing assistance. The bill would have allowed for rental assistance up to 150% of the fair market rent for program participants with incomes below 80% of the area median income.
HB 884 sought to establish the Montana Behavioral Health Trust Fund and an oversight board to support behavioral health services statewide. It would have created a permanent endowment, with only the interest generated from it being transferred quarterly into a special revenue account. This account would fund grants for various eligible purposes, including mental health programs in public schools, expanding crisis care services, and providing support for individuals experiencing homelessness. A newly formed seven-member board would have been responsible for administering the fund, determining grant priorities, and monitoring the effectiveness of funded services.