Budget & Taxes

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 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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died · Montana · House May 22, 2025

HB 848: Provide funding for regional rail authorities

HB 848 aimed to provide dedicated funding for regional rail authorities in the state. The bill proposed creating a "Big Sky Rail Account" within the state special revenue fund, which would receive a portion of rental car sales and use tax proceeds. The Department of Transportation would then annually distribute these funds to eligible regional rail authorities. These authorities could use the money for administrative costs, matching federal grants, fostering partnerships, and planning, developing, and operating rail projects and services, such as enhancing safety, improving stations, and exploring new train routes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated tax-funded account (rental car sales tax) for rail authorities, directly allocating existing revenue to a new program under appropriations.95% confidence ✓ TransportationSupports TransportationBill creates dedicated funding for regional rail authorities via rental car tax revenue, directly advancing public transit infrastructure and transportation planning as specified in subjects and summary.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 528: Revise property tax rates for agricultural, residential, and commercial property

HB 528 revises Montana property tax rates for agricultural, residential, and commercial property. It lowers the tax rate for class three agricultural land from 2.16% to 1.7% of its productive capacity value, and reduces the tax rate for class four residential property from 1.35% to 0.76% of market value. Commercial property rates remain at 1.35% of market value but include specific adjustments for properties over $1.5 million in value. The bill applies retroactively to tax years beginning after December 31, 2024, and the 2025 reappraisal cycle.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers tax rates for agricultural and residential property, providing tax relief which aligns with fiscal responsibility and support for middle-income homeowners.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 220: Provide for a child tax credit

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax relief ($1,200 per child under 5) for low/middle-income families, directly advancing tax policy to support families through fiscal means.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 334: Generally revise disaster and emergency laws

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases emergency funding appropriation from $16M to $22M and allocates $3M for military disaster services, advancing budget for public safety.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · House May 22, 2025

HB 827: Revise social security income taxation

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises state tax on Social Security benefits, likely reducing tax burden for seniors (middle/lower income), aligning with tax relief indicator.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · Montana · Senate May 16, 2025

SB 326: Generally revise laws related to MEDIA Act film tax credits

SB 326 revises Montana's MEDIA Act film tax credits, extending them through 2045 and increasing the aggregate credit limit. The bill provides additional tax credits for production companies that hire veterans and enrolled tribal members. It establishes a fee for unused allocated credits, with these funds directed to a new film industry workforce training account to support workforce development. These changes aim to expand job opportunities and encourage investment in Montana's media manufacturing sector.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends film tax credits through 2045, increases credit limits, adds credits for veteran/tribal hiring, and uses fees to fund workforce training - expanding tax incentives and directing funds for industry development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits for hiring veterans/tribal members and funds workforce training, directly expanding employment opportunities and supporting labor development.85% confidence ✓ VeteransSupports VeteransBill provides tax credits for hiring veterans, directly incentivizing veteran employment through legislative funding mechanism.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Montana · Senate May 16, 2025

SB 534: Provide property tax exemption for wireless infrastructure

SB 534 provides a property tax exemption for specific wireless infrastructure in Montana. This bill exempts qualifying wireless infrastructure, placed into service on or after the act's effective date, from property taxes for an initial period of five years. Following this, the exemption gradually phases out over the next five years, after which the property becomes fully taxable. To maintain the exemption, owners must reinvest the tax savings into new communication infrastructure within Montana, without charging those costs to consumers.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for wireless infrastructure, a direct tax relief measure under taxation policy, aligning with tax relief indicators.90% confidence ✓ TechnologySupports TechnologyTax exemption incentivizes wireless infrastructure investment, directly advancing internet access and communication technology deployment per bill's purpose.92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes