Budget & Taxes

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 554: Generally revise laws related to hospitals operating as nonprofit care facilities

SB 554 (Montana) limits nonprofit hospitals (excluding critical access/rural emergency hospitals) to charging no more than 300% of the Medicare reimbursement rate for Medicare-eligible services. Hospitals exceeding this rate face an escalating excise tax (starting at 25% in 2027 and rising to 50% after 2030) and risk losing nonprofit status. The bill also requires hospitals to maintain written financial assistance and community benefit policies, submit annual reports including IRS Form 990, and comply with new reporting rules. This bill died in process in May 2025 and was never enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes escalating excise tax (25-50%) on hospitals exceeding Medicare rate, generating state revenue through new tax mechanism.95% confidence ✓ HealthcareSupports HealthcareCaps hospital charges for Medicare services at 300% of Medicare rate, reducing patient costs and enforcing community benefit requirements to improve access.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 538: Provide income tax deduction for qualified business income

SB 538 would allow Montana taxpayers to claim the same qualified business income deduction they use on their federal tax returns under Section 199A of the Internal Revenue Code. This directly affects Montana business owners who operate as sole proprietors, S-corps, or partnerships and qualify for the federal deduction. The bill amends Montana's tax code to automatically include this deduction when calculating state taxable income, aligning Montana's rules with the federal provision. It applies retroactively and takes effect immediately upon enactment. The bill died in committee in May 2025 and was not enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for business owners, reducing state tax burden. Aligns with federal policy, offering tax relief for small businesses under Montana's tax code.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 274: Revising the disabled veteran property tax assistance program

SB 274 expands Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled (previously limited to 100% disabled), directly affecting eligible veterans and surviving spouses. It revises eligibility definitions in Sections 15-6-301 and 15-6-311, MCA, to clarify qualifying income levels and requires annual adjustments using the PCE inflation factor to maintain benefit value. The bill also specifies that surviving spouses must provide VA documentation showing the veteran was rated 60%+ disabled at death. The changes would apply to property tax years beginning after December 31, 2025, with the bill taking effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax relief for disabled veterans (60-90% disability), increasing eligibility and adjusting for inflation, directly providing tax assistance to lower-income veterans.95% confidence ✓ VeteransSupports VeteransExpands property tax assistance to 60-90% disabled veterans, revises eligibility, and adds inflation adjustments to maintain benefit value.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 307: Reallocate Montana marijuana tax revenue

SB 307 redirects Montana's marijuana tax revenue to fund prevention programs, law enforcement, and local grants. It creates a new marijuana prevention account to support primary substance misuse prevention and youth suicide prevention programs through community-based services. The bill establishes a marijuana tax revenue accountability council to advise on fund allocation and requires annual impact reports on public health metrics like youth access and hospitalizations. These funds, previously distributed differently, will now specifically target prevention services and law enforcement operations under new reporting rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing marijuana tax revenue to fund prevention programs and accountability measures, advancing fiscal use of tax funds for public health priorities.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 321: Provide tax credits for children and child care

SB 321 proposes three tax credits to support Montana families and child-care providers. It would provide a $1,200 annual credit per child under age 5 for eligible residents (with income limits of $40,000 single/$80,000 married filing jointly), a $1,000 credit for child-care workers employed at least 6 months (20+ hours weekly), and a $2,500 employer credit for businesses offering dependent care assistance. All credits adjust annually for inflation and require filing a Montana tax return. The bill directly affects low-to-moderate-income families, child-care workers, and employers who provide on-site or subsidized care. (Note: The bill died in committee on May 23, 2025, and did not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax credits for low/middle-income families and child-care workers, reducing tax burden and supporting essential services per bill's income limits and credit amounts.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides $1,000 annual tax credit for child-care workers (20+ hrs/week), directly increasing income and supporting workforce retention in childcare sector.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 371: Generally revise agriculture laws - MT made products

SB 371 would create a tax incentive by allowing Montana taxpayers to subtract income from Montana-produced goods from their individual and corporate income tax calculations. It directly affects businesses and individuals selling goods manufactured or grown within Montana, reducing their taxable income for those specific sales. The bill amends Montana's tax code to define "Montana-produced goods" and establish this subtraction as a specific adjustment to federal taxable income. This policy change aims to support local producers by lowering their state tax burden on sales of locally made products.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax incentive by allowing subtraction of Montana-produced goods income from taxable income, reducing tax burden for local agriculture businesses.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 189: Lower residential, commercial, and agricultural property tax rates

SB 189 lowers property tax rates for specific categories in Montana. It reduces the tax rate for Class Three agricultural land from 2.16% to 1.85% of its agricultural value, and cuts the standard residential tax rate from 1.35% to 0.76% of market value (with a reduced rate for homes over $1.5 million). Commercial property tax rates also decrease, from a previous 1.4x multiplier to 1.35% of market value. The bill applies retroactively to 2025 tax years, meaning affected property owners may receive refunds for past taxes paid under the higher rates. It directly impacts Montana landowners with agricultural properties, residential homes (especially higher-value ones), and commercial properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers property tax rates for residential, agricultural, and commercial properties, providing tax relief and aligning with fiscal responsibility in taxation policy.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 549: Provide income tax credit for K-12 education expenses

SB 549 would have provided Montana taxpayers with a $1,250 annual income tax credit for eligible K-12 education expenses paid for children in public schools. It directly affected parents, guardians, and teachers of public school students by covering costs like tuition, textbooks, online learning programs, educational therapies, and school supplies. The credit would apply to expenses paid to public schools or specific accredited/non-accredited providers (with disclosure), but could not exceed a taxpayer’s total tax liability. The bill aimed to offset rising education costs for families in Montana’s public education system. (Note: This bill died in committee in May 2025 and did not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct tax relief via $1,250 annual credit for K-12 education expenses, reducing taxable income for middle-income families and aligning with tax relief indicators.95% confidence ✓ EducationSupports EducationProvides $1,250 annual tax credit for K-12 expenses, reducing family costs and increasing access to education through direct financial support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 434: Provide property tax rebate on principal residence based on taxes paid

SB 434 provides a property tax rebate of up to $400 for Montana homeowners who lived in their principal residence for at least 7 months during tax year 2024. It directly affects individual homeowners (not businesses or multiple properties) who paid Montana property taxes on their primary residence, with the rebate amount capped at $400 or the actual taxes paid, whichever is lower. To claim the rebate, homeowners must submit an application electronically (August 15-October 1, 2025) or by mail (postmarked by October 1), including proof of residency and property ownership. The rebate is not subject to Montana income tax, and false claims may result in penalties of 300% of the rebate plus 12% annual interest.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax rebate ($400 cap) for primary homeowners, reducing individual tax burden - classic tax relief measure aligning with fiscal responsibility indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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