This bill modifies Montana's resort tax laws to allow an additional 1% tax rate on lodging and dining in designated resort areas, with the revenue specifically designated for infrastructure projects or workforce housing. The legislation defines workforce housing as rental properties where at least 20% of units are rent-restricted to households earning between 60% and 120% of the area median income. It also updates definitions for resort areas and communities, adjusting population thresholds and clarifying what qualifies as taxable goods and services versus exempt necessities. Local governments in resort communities and areas must still obtain voter approval before implementing or changing resort taxes, maintaining the existing requirement for public consent.
This bill clarifies when gasoline and special fuel taxes are applied in Montana by specifying that the tax liability falls on the first licensed distributor who takes possession of the fuel after it is withdrawn from a terminal or refinery within the state or imported into the state. The legislation updates existing definitions in Montana Code Annotated sections 15-70-401 through 15-70-441 to provide clearer guidance on terms such as "distributed," "distributor," "import," and "export" for fuel taxation purposes. These changes aim to establish a consistent point of taxation for fuel sales and distribution across the state, ensuring that the tax is applied at the initial point of licensed distribution rather than at later stages of the supply chain. The bill also includes a delayed effective date provision to allow time for industry and regulatory adjustments.
This bill creates a property tax exemption for Montana homeowners aged 65 or older who have lived in their primary residence for at least five years. The exemption reduces the tax owed by the difference between the property's current market value and its value in the year the exemption was first approved. To qualify, the home must be a single-family dwelling of up to five acres, and owners must file an application by March 1 of each tax year. The exemption ends if the property is sold or undergoes significant construction or remodeling, though owners may reapply after such changes. The law applies to property tax years beginning after December 31, 2025.
This bill creates a $500 income tax credit for Montana residents who have lived in the state for at least 10 years and earn less than $100,000 annually. To qualify, taxpayers must have resided in Montana for at least seven months during each of the prior 10 years, and the credit applies only to income tax years beginning after December 31, 2025. The legislation also requires the revenue interim committee to review this credit, along with other existing tax credits, every eight years to assess whether they should continue or be modified.
This bill establishes a grant program in Montana to help fire departments, hospitals, and law enforcement agencies install and maintain newborn safety devices. The state Department of Public Health and Human Services will manage the program, awarding up to $20,000 per eligible organization from an initial $160,000 appropriation. The program includes requirements for applications, evaluation criteria, and reporting, with the department submitting results to the state committee by September 2027. The funding is available for the two-year period from July 1, 2025, through June 30, 2027, after which any unspent funds return to the general fund.
This bill amends Montana's property tax law to clarify which intangible personal property is exempt from taxation. It defines intangible property as non-physical assets like stocks, bonds, software, and goodwill, but explicitly excludes items that are integral to running a business or utility operations. The legislation requires that any intangible value included in the assessment of centrally assessed property be removed from the unit value to prevent double taxation. These changes will take effect on January 1, 2026, and apply to tax years beginning after December 31, 2025.
This bill provides property tax assistance for law enforcement officers and firefighters who are injured in the line of duty, as well as for the surviving spouses of those killed in the line of duty. It establishes income-based tax rate reductions for the primary residences of eligible individuals, with lower income earners receiving greater percentage reductions on their property taxes. The legislation also expands the state's rulemaking authority to define eligibility requirements and implement annual income verification processes to ensure ongoing compliance with the program's criteria.
This bill appropriates money to various state agencies for the Montana state budget covering the fiscal years 2026 and 2027. It establishes specific funding amounts for different departments, including the legislative branch, consumer counsel, and other state services, while also setting rules for how those funds can be used. The legislation requires the Office of Budget and Program Planning to track certain funding categories separately and mandates that personal services funding be reported distinctly from other expenditures in future budget requests. The act becomes effective on July 1, 2025, and includes provisions ensuring that any unconstitutional sections do not invalidate the remaining parts of the law.
This bill updates Montana laws to regulate public charging stations for electric vehicles by establishing clear definitions, tax requirements, and metering standards. It directly affects charging station operators, owners, and public utilities by requiring new stations to have separate electric meters starting in 2023 and mandating that all existing public charging stations be metered by 2025. The legislation also introduces a 3-cent per kilowatt-hour tax on electricity used at public charging stations and requires operators to display charging rates at their sites. Additionally, the bill reduces electric vehicle registration fees by 30% beginning in 2028 and requires charging station owners to register their facilities with the Department of Transportation.
This bill revises Montana's state income tax calculations by adjusting how federal taxable income is modified to determine state taxable income. It directly affects Montana residents who file state income tax returns, particularly those with complex federal tax situations involving investments, retirement accounts, or business income. The key provision adds certain federal deductions back to income for state tax purposes while subtracting specific Montana-exempt items like interest on U.S. government bonds and military salaries. The bill also clarifies how withdrawals from savings accounts for medical, education, or home purchase purposes are treated differently depending on whether they are used for eligible expenses.
