Budget & Taxes

died · Montana · Senate May 23, 2025

SB 204: Sunset or reapprove existing voter approved property tax levies

SB 204 would have limited most voter-approved property tax levies (mill levies) to a 10-year duration without requiring reapproval by voters. It directly affects local governments - including school districts, cities, and counties - that collect property taxes, requiring them to seek voter reapproval before existing levies expire. Key provisions include setting termination dates for all levies after 10 years (unless exceptions apply) and listing specific exceptions for school levies, community colleges, law enforcement, fire protection, and emergency medical services. The bill aimed to ensure ongoing voter oversight of property tax rates while maintaining stability for essential public services. (Note: The bill died in process on May 23, 2025, and did not become law.)

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires voter reapproval of property tax levies after 10 years, restricting automatic renewal of existing levies without public consent.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 526: Establish the community health aide provider education grant program

SB 526 establishes a grant program to fund tribal colleges in Montana developing community health aide and dental health aide training programs. The program provides up to $3 million per institution, including a $1 million startup grant and $500,000 annually for four years, to expand or create education programs qualifying graduates for federal certification. Tribal colleges receiving grants must report annually on program outcomes, including graduates, provider certifications, patient access metrics, and cost-effectiveness. The bill directly affects tribal colleges and aims to address healthcare disparities in American Indian and Alaska Native communities by increasing local provider capacity. It allocates $1.5 million from the general fund for the 2025-2027 biennium to support this initiative.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $3M+ in state funds to tribal colleges for health aide programs, increasing public service funding per grant program details.90% confidence ✓ EducationSupports EducationFunds tribal college vocational programs for health aides with $3M grants, expanding certified training access and workforce development in higher education.90% confidence ✓ HealthcareSupports HealthcareFunds tribal college training programs for community health aides, increasing certified providers and improving patient access in underserved communities.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 171: Transfer a portion of ending fund balance into the coal trust fund

SB 171 requires that 10% of excess state general fund revenue, after meeting budget stability and capital projects fund thresholds, be transferred to the Montana coal severance tax permanent fund (coal trust fund). This bill amends Montana's budget law to direct a portion of surplus funds - specifically, funds exceeding established reserve levels - to the coal trust fund instead of remaining in the general fund. The transfer applies when the budget stabilization reserve fund and capital projects fund exceed 16% and 12% of general revenue appropriations, respectively. The coal trust fund, which supports coal-related programs, would receive this additional funding without altering the state's primary budget processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects surplus funds to coal trust fund, funding tax-related program per budget reallocation85% confidence ✗ EnergyOpposes EnergyTransfers funds to coal trust fund, favoring fossil fuel revenue over renewable energy initiatives per bill's focus on coal severance tax.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 551: Revise fantasy sports laws

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax rules on fantasy sports revenues, generating new state budget income through licensing fees and tax calculations.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 159: Establish subtrust within the coal trust to increase educational tax credits

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases educational tax credit cap to $5M+ annually, providing tax relief for donors supporting schools and scholarships, directly advancing state education funding through tax incentives.95% confidence ✓ EducationSupports EducationIncreases tax credit cap for school donations/scholarships from $2M to $5M with automatic annual growth, directly expanding funding for educational programs and access.95% confidence | Rep's Stance ✗ Voted No ✗ 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 287: Generally revise state finance laws

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Montana Growth and Opportunity Trust to fund specialized programs (Water, Bridges, Early Childhood) and manages volatile revenues through structured distribution.75% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 108: Require levies or bonds for judgments, settlements, or protested taxes to be submitted to voters

SB 108 requires Montana local governments (counties, cities, school districts) to get voter approval before raising property taxes or issuing bonds to pay court judgments, settlements, or tax protest refunds that exceed existing tax limits. Specifically, if a government needs to collect more tax revenue than permitted under current law (2-9-108) to cover these costs, voters must approve the levy or bond issuance. The bill amends multiple statutes to enforce this voter approval step for such "excess" tax increases. It does not change how governments pay routine expenses but adds a new voting requirement for specific, larger financial obligations tied to legal disputes. This affects local budgets when resolving court cases or tax disputes that require funding beyond standard tax allowances.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires voter approval for tax increases beyond limits, restricting local government fiscal flexibility on levies/bonds for judgments/settlements.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes 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 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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