SB 192 would have imposed a 10% tax on digital advertising revenue generated within Montana by companies with worldwide annual digital advertising revenue exceeding $25 million. It directly affects large digital advertisers (like major tech or social media platforms) operating in Montana, taxing only the portion of their revenue derived from ads served to Montana users. The tax would be calculated using an apportionment method based on Montana ad revenue relative to total U.S. ad revenue, with returns due annually by April 15. All collected revenue would have been deposited into Montana's general fund, as specified in the bill's provisions. The bill died in committee in May 2025 and was not enacted.
SB 157 would have allowed Montana taxpayers who itemize deductions on their federal tax returns to deduct up to 150% of their charitable contributions from their Montana state income tax. This provision, added to Montana's tax code, would have directly affected individual filers who itemize federal deductions and make charitable gifts. The bill proposed a specific mechanism where the state deduction amount would be calculated as 150% of the federal charitable deduction amount claimed. However, the bill was tabled in committee and later died in the legislative process in May 2025, so it did not become law.
SB 225 would create a refundable income tax credit for Montana renters with household income under $45,000. The credit equals the lesser of 4% of rent paid above household income or $500, phasing out completely for incomes of $45,000 or more. It directly affects low-to-moderate-income renters who pay rent in Montana, providing a refund even if they owe no income tax. The bill also amends tax code sections to include this credit in regular review cycles and prohibits claiming it alongside the existing elderly property tax credit.
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.
SB 551 would establish a licensing system for online fantasy sports companies operating in Montana, requiring them to obtain approval from the Department of Justice. It defines "fantasy sports contests" as skill-based games where outcomes depend on player knowledge (not chance), mandates background checks for applicants, and sets fees for licensing and criminal background investigations. The bill also creates tax rules based on "internet fantasy sports contest adjusted revenues" and requires companies to maintain records for audits. This bill died in committee in May 2025 and did not become law.
SB 159 would create an "Educational Opportunity Fund" within Montana's coal severance tax trust. It increases the annual cap on educational tax credits from $2 million to $5 million starting in 2024, with automatic annual increases of 20% plus 50% of fund earnings. This bill directly affects taxpayers who donate to school districts for innovative programs or to scholarship organizations, allowing them to claim larger tax credits. It also removes the previous sunset provision, making the credit program permanent. The bill amends existing tax code sections to implement these changes to educational funding.
SB 323 would reduce Montana's top individual income tax rate from 5.9% to 4.9% for most taxpayers, including married couples filing jointly, heads of household, and single filers. It also increases the state's Earned Income Tax Credit, providing greater tax relief for low-to-moderate income workers. The bill amends Montana's tax code (sections 15-30-2103 and 15-30-2318) to adjust tax brackets and credit amounts, with changes applying to income above specific thresholds ($41,000 for joint filers, $30,750 for heads of household, and $20,500 for others). The bill was tabled in committee and died in process without becoming law.
SB 169 would revise Montana's property tax law by removing the tax exemption for certain intangible personal property, such as stocks, bonds, patents, software, and licenses, unless they are directly used in business operations. This change would affect businesses and property owners holding these assets, requiring them to pay property taxes on previously exempt items. The bill clarifies that intangible property lacking physical existence (like goodwill) or representing value (like financial instruments) is no longer exempt, while property integral to business operations remains exempt. The law would take effect for tax years beginning after December 31, 2025, with implementation starting January 1, 2026.
SB 287 creates the Montana Growth and Opportunity Trust to manage volatile state revenues, including transferring funds to new specialized accounts like Montana Water Development, Better Local Bridges, and Early Childhood. It modifies property tax assistance by requiring homeowners to certify primary residences (with penalties for false claims) and directing county credits to eligible homeowners. The bill establishes rules for distributing trust interest income to state accounts, limits volatile revenue transfers during budget deficits, and revises pension fund transfers. These changes directly affect state finance agencies, local governments, and homeowners applying for property tax credits. The bill also creates a Montana Housing Trust and updates reporting requirements for state funds.
SB 267 (Montana Senate Bill 267) creates a 50% tax credit for Montana taxpayers who make charitable donations to certified public infrastructure projects, capped at $500,000 annually. The credit applies to donations for government-owned facilities like health clinics, senior centers, libraries, and museums that serve public educational, health, or civic needs. Taxpayers must receive certification from the state for the project, and any unused credit can be carried forward for up to three years. The bill died in the legislative process on May 23, 2025, after being tabled in committee and missing a deadline.
