Budget & Taxes

died · Montana · Senate May 23, 2025

SB 205: Revise laws related to voter approval for property tax levies and bonds

SB 205 would have revised Montana's voter approval requirements for local property tax levies and bond elections. It would have increased the minimum voter turnout threshold for county bond elections from 30% to 40% (requiring 50%+ of votes cast to approve), and raised the threshold for city/town bond elections from 40% to 50% turnout (also requiring 50%+ of votes cast). These changes directly affected counties and municipalities seeking voter approval for bond measures or mill levies. The bill died in process in May 2025 and did not become law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases voter turnout thresholds for property tax levies/bonds, restricting local government ability to secure funding through these mechanisms.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 323: Revise individual income tax rates and earned income credit

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces top tax rate and increases EITC for low-to-moderate income workers, providing targeted tax relief per bill summary.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 203: Revise income tax brackets to lower income taxes

SB 203 would increase Montana's income tax thresholds, meaning more income would be taxed at the lower 4.7% rate instead of the higher 5.9% rate. Specifically, it raises the income level before the higher rate applies to $200,000 for joint filers, $150,000 for heads of household, and $100,000 for single filers. This change affects all Montana individual income taxpayers, potentially reducing their tax burden for income falling within the new, higher thresholds. The bill also includes retroactive application to tax years beginning after December 31, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesRaises tax thresholds for middle/lower-income earners, lowering tax burden per bill summary (4.7% vs 5.9% rate). Explicit tax relief aligns with 'support' indicators.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes 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 No ✗ Opposes 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 Yes ✗ Opposes 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 No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 215: Revise the definition of public school system and requirements of school funding formula

SB 215 revises Montana's public school funding system by redefining the "basic system of free quality public schools" to explicitly include open enrollment, student achievement tracking, and transparency in spending. It requires the legislature to consider specific factors when setting funding - such as student needs (including special education, English learners, and American Indian students), school density, and teacher retention - while mandating that funding follows students across district lines during open enrollment. The bill also directs the funding formula to use current-year enrollment data, include annual cost-of-living adjustments, and clearly show how funds impact student outcomes. These changes apply to all public school districts in Montana, aiming to make funding more equitable and accountable.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates equitable school funding considerations (student needs, teacher retention) and requires funding to follow students, directly advancing public education budget allocation.95% confidence ✓ EducationSupports EducationBill mandates funding follows students, prioritizes student needs (special ed, English learners, American Indian students), and requires teacher retention consideration - strengthening equitable school funding and access.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes 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 No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 343: Revert revenue from coal tax to coal trust

SB 343 would change how Montana allocates remaining coal severance tax revenue after other specified uses. Currently, until 2027, interest income from the coal trust fund is sent to the general fund for specific programs like agriculture development, small business centers, and library services. This bill amends the law to redirect all remaining coal tax revenue (after other allocations) directly to the coal severance tax permanent fund starting July 1, 2027, instead of the general fund. The policy change would shift funding away from current general fund programs toward the coal trust fund, which supports coal-dependent communities and projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRedirects coal tax revenue from general fund programs (agriculture, small business, libraries) to coal trust fund, reducing funding for these services.90% confidence ✓ EnergySupports EnergyRedirects coal tax revenue to coal trust fund, supporting fossil fuel energy production infrastructure and revenue allocation.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 99: Revise unrelated business taxable income to include certain rental and accommodations income

SB 99 amends Montana tax law to treat certain rental and accommodations income earned by tax-exempt organizations as "unrelated business income" subject to taxation. This affects nonprofits and other exempt groups that previously did not pay tax on such income, including short-term rentals or property leasing activities. The bill creates new reporting requirements for these organizations and specifies how to calculate the tax based on Montana’s existing tax rates and sourcing rules. It modifies existing statutes to clarify that this income must now be included in taxable income calculations, rather than remaining exempt. The change applies to income generated from business activities unrelated to the organization’s exempt purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for nonprofits by taxing previously exempt rental income, increasing state revenue per Montana tax law amendment.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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