Budget & Taxes (Revenue)

signed · Montana · House May 19, 2025

HB 876: Sawmill revitalization act

HB 876, the Sawmill Revitalization Act, creates a special state revenue account to support the reopening of closed sawmills. It transfers $6 million from the big sky economic development fund into this account. The Board of Investments will administer these funds, offering loans at an interest rate not exceeding 3% to parties with the capacity to return closed sawmills to commercial operation. Priority for these loans is given to sawmills that closed most recently. This act is effective July 1, 2025, and terminates on December 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $6M from existing fund for sawmill loans via appropriations, directly funding economic development within budget framework.95% confidence

Sub-Topics Revenue

signed · Montana · Senate Apr 4, 2025

SB 172: Revise resort tax eligibility and allow use for workforce housing

SB 172 allows Montana resort communities and areas (designated under state law with populations under 3,500 that rely heavily on tourism) to use an additional 1% resort tax - previously restricted to infrastructure - specifically for workforce housing. The bill amends tax code sections to explicitly permit this new allocation, alongside existing infrastructure uses, for communities that qualify under the defined criteria. It does not create new taxes but changes how existing resort tax revenue may be spent, directly affecting designated resort districts and communities. The policy shift aims to address housing needs for local workers in tourism-dependent areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing resort tax revenue to fund workforce housing, expanding public service funding under current tax structure without new taxes.90% confidence ✓ HousingSupports HousingBill explicitly redirects existing resort tax revenue to fund workforce housing, advancing affordable housing access for workers in tourism-dependent communities.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly allocates resort tax revenue for workforce housing, addressing housing affordability for tourism workers in qualifying communities, directly supporting labor employment standards.95% confidence

Sub-Topics Revenue Affordable Housing

vetoed · Montana · Senate Jul 11, 2025

SB 537: Generally revise marijuana tax laws

SB 537 revises Montana's marijuana tax revenue distribution, directing funds from the marijuana state special revenue account to new and existing state accounts. It requires transferring excess funds annually to specific accounts, including 12% to the HEART account for addiction treatment and mental health programs, 20% to wildlife habitat projects, and 14% to behavioral health initiatives. The bill also allocates funds for law enforcement canine training, sexual assault evidence kits, and homeless shelter support, while modifying existing transfer rules for agencies like the Department of Fish, Wildlife, and Parks. These changes apply to all state agencies receiving marijuana tax revenue under Montana law.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects marijuana tax revenue to specific public service accounts (12% to addiction treatment, 20% to wildlife, 14% to behavioral health), increasing funding for state programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates 12% to HEART account for addiction treatment and 14% to behavioral health initiatives, directly supporting rehabilitation programs aligned with criminal justice reform goals.85% confidence ✓ EnvironmentSupports EnvironmentAllocates 20% of marijuana tax revenue to wildlife habitat projects, directly funding environmental conservation as specified in bill summary.90% confidence ✓ HealthcareSupports HealthcareAllocates 12% to HEART for addiction/mental health and 14% to behavioral health, directly funding healthcare programs under healthcare topic indicators.95% confidence

Sub-Topics Revenue Drug Policy Violent Crime Wildlife Substance Abuse

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vetoed · Montana · House May 13, 2025

HB 880: Establish a stabilization fund for medicaid

HB 880 establishes the Medicaid Stabilization Reserve Account, a state special revenue fund designed to help maintain Medicaid benefits during state revenue shortfalls. The account would be primarily funded by transferring any unused state general fund appropriations for Medicaid at the end of a fiscal year. Funds from this account could only be appropriated by the legislature for state Medicaid matching funds after the budget director certifies a projected general fund deficit. This mechanism aims to mitigate expenditure reductions in the Medicaid program, directly affecting the stability of services for beneficiaries. The bill also includes an initial appropriation of $50,000 for state Medicaid matching funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Medicaid Stabilization Reserve Account using unused general fund appropriations to maintain benefits during revenue shortfalls, protecting essential program funding through fiscal management.95% confidence ✓ HealthcareSupports HealthcareEstablishes Medicaid Stabilization Reserve to maintain benefits during revenue shortfalls, preventing cuts to healthcare coverage and ensuring continued funding for Medicaid services.95% confidence

Sub-Topics Government Spending Revenue State Budget Medicaid

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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

Sub-Topics Revenue State Budget Coal

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died · Montana · House May 20, 2025

HB 841: Constitutional amendment to use sales tax revenue for education

HB 841 proposed a constitutional amendment in Montana to change the allocation of state sales or use tax revenue. It would have required that revenue from a statewide sales tax, capped at 4%, be used primarily to reduce property taxes funding public schools and the Montana University System. The bill allowed for this revenue to be appropriated for other purposes if three-fourths of the legislature voted to do so. If approved by voters in November 2026, the amendment would have taken effect on July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to fund public schools and university system, reducing property tax burden for education, aligning with funding essential programs.95% confidence ✓ EducationSupports EducationBill mandates sales tax revenue (capped at 4%) to fund public schools and university system, directly increasing education funding through constitutional amendment.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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died · Montana · House Feb 27, 2025

HB 507: Constitutional amendment for sales tax to fund K-12 education

HB 507 is a proposed constitutional amendment that would allow Montana to implement a 4% statewide sales tax (and use tax) specifically to reduce property taxes funding K-12 public schools. If approved by voters, this tax revenue would replace some local property tax funding for schools, directly affecting Montana taxpayers and public school districts. The bill requires a two-thirds legislative vote for passage and voter approval in the November 2026 election, with an effective date of July 1, 2027 if adopted. The bill was withdrawn by the House on February 27, 2025, per procedural rules, and did not advance further.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes 4% sales tax to fund K-12 education, increasing state revenue allocation for public schools while reducing property tax reliance on school funding.95% confidence ✓ EducationSupports EducationBill establishes 4% sales tax to fund K-12 schools, replacing property taxes, directly increasing school funding and reducing reliance on local property taxes.95% confidence

Sub-Topics Revenue Sales Tax

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signed · Montana · House Apr 7, 2025

HB 18: Deposit non-levy revenue in school equalization and property tax relief account

HB 18 redirects all revenue from bentonite mining taxes (collected after December 31, 2014) to a dedicated "school equalization and property tax relief account" instead of previous distribution rules. Specifically, 20.75% of this tax revenue must now fund school districts and reduce local property taxes, as amended in sections 15-39-110 and 20-9-331 of Montana law. The bill directly affects mineral producers who pay the tax and school districts that receive funding through the new account. This change applies to all bentonite mining revenue collected after 2014, shifting funds from prior county and state allocations to the equalization account.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects mining tax revenue to fund schools and reduce property taxes, directly providing tax relief and increasing school funding per bill's title and summary.95% confidence ✓ EducationSupports EducationRedirects 20.75% of bentonite mining tax revenue to school districts for funding and property tax relief, directly increasing school district resources per Montana law amendments.95% confidence

Sub-Topics Revenue

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

Sub-Topics Revenue

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died · Montana · Senate May 23, 2025

SB 90: Redistribute certain state tax revenue to primary residence property tax relief

SB 90 would provide property tax relief to Montana homeowners with primary residences by using lodging and rental car tax revenue. Homeowners would need to apply for certification by March 1, proving they live in the home at least 7 months yearly and that the property value is under $1 million. Counties would apply the credit directly to property tax bills using annual funding based on certified residences, with penalties for false applications. The bill specifies that assistance won’t affect local mill rates and requires Department of Revenue certification of eligible primary residences.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging/rental tax revenue to property tax relief for homeowners, reducing tax burden on primary residences under $1M.95% confidence

Sub-Topics Business Taxes Property Tax Revenue

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