This bill creates a new annual lottery game called Montana Millions to generate funds for property tax assistance in Montana. The game would be held once per year on July 4th, offering four $1 million prizes and allowing the sale of 500,000 tickets at $20 each. After covering administrative costs and prize money, the remaining revenue would be transferred to the state property tax assistance account to help eligible residents. The legislation includes a $50,000 appropriation from the general fund to implement the program starting in July 2025, and it would only take effect if a related Senate Bill No. 90 is also passed.
This Montana bill establishes three tax credits to support families and child-care workers: a $1,200 child tax credit for parents of children age 5 or younger, a $1,600 credit for child-care workers who work at least 20 hours per week for six months, and a $5,000 maximum credit for employers who provide dependent care assistance to employees. The child tax credit is available to residents with earned income and limited investment income, while the worker credit applies to those employed in licensed day-care centers, family homes, or early childhood programs. All three credits are refundable and will be adjusted annually for inflation, with the department authorized to create rules for administering the program.
This bill allocates $500,000 from the state special revenue account to Montana's Department of Public Health and Human Services for suicide prevention efforts targeting service members, veterans, and their families. The funding will support implementing strategies developed with federal assistance, establishing suicide risk screening standards, and improving care transitions through peer support and collaborative policies between military and civilian agencies. Additional provisions include launching a statewide safe storage campaign for lethal means, conducting safety training events, and creating a working group to adopt clinical guidelines for safety planning. The act also requires the secretary of state to notify federally recognized tribal governments and takes effect on July 1, 2025.
This bill creates a grant program in Montana to help local governments and nonprofit organizations expand shelter capacity for homeless individuals. The program provides state matching funds to projects serving seniors, veterans, domestic violence survivors, youth aging out of foster care, and people with mental health or substance use disorders. To receive funding, applicants must submit a detailed collaboration plan and show they have their own matching funds, while the state prioritizes projects that reach diverse communities and fill service gaps. The $2 million appropriation is available for two years starting July 1, 2025, with the department required to report results to the legislature by August 2026.
This bill creates a new Montana income tax credit for renters with household incomes under $45,000 who pay rent-equivalent property taxes. The credit equals the lesser of the amount by which rent-equivalent taxes exceed 4% of gross income or $500, with reduced credit amounts for those earning between $35,000 and $45,000. Renters cannot claim this credit if they also qualify for the elderly residential property tax credit, and any unused credit amount is refunded to the claimant. The legislation also adds the renter's tax credit to a list of tax credits that must be reviewed by the revenue interim committee every eight years starting in 2025.
This bill creates a Montana Rail Inspection Program by directing eight percent of state railroad taxes into a dedicated special revenue account to fund track safety inspections. The legislation establishes permanent funding through statutory appropriation, meaning the money is automatically allocated without requiring annual legislative approval. It also grants the state agency responsible for rail safety rulemaking authority and requires regular reporting on inspection activities. The changes directly affect state agencies managing railroad infrastructure and the railroad industry operating within Montana.
This bill proposes amending the Montana Constitution to allow a statewide 4% sales and use tax specifically to reduce property taxes for K-12 education. If approved by voters, the amendment would require the legislature to dedicate the revenue from this tax to lowering property taxes for school funding, unless a three-fourths vote in both legislative chambers decides otherwise. The measure would take effect on July 1, 2027, and requires a two-thirds legislative vote to pass before appearing on the November 2026 ballot for public approval.
This bill would exempt military pensions, retirement benefits, and survivor benefits from Montana state income tax. It directly affects veterans and their families who receive these benefits and currently pay state income tax on them. The legislation amends existing state tax code sections to establish this exemption and repeals a previous 2023 provision that may have affected this area. The bill also includes updated definitions for various tax terms to ensure clarity in how the exemption is applied.
This bill introduces a 10% tax on digital advertising services in Montana, targeting companies with at least $25 million in worldwide annual revenue from such services. The tax is calculated based on the portion of a company's digital advertising revenue generated within the state, using an apportionment formula that compares state revenue to total U.S. revenue. Affected businesses must file annual tax returns by April 15, pay estimated taxes quarterly if expected state revenue exceeds $1 million, and keep records for five years for potential audits. The bill also grants the state department authority to create administrative rules for implementation and includes provisions for penalties related to false reporting.
This bill updates Montana's disabled veteran property tax assistance program to include veterans with disability ratings between 60% and 90%, expanding eligibility beyond the current 100% rating requirement. The legislation establishes income-based tax rate reductions using a sliding scale that adjusts assistance percentages based on household income and disability status, with specific thresholds for single individuals, married couples, and surviving spouses. Key provisions include annual verification of income and veteran status, inflation adjustments to income limits using the PCE price index, and expanded definitions for primary residence to allow multiple dwellings if the taxpayer lives in them for at least seven months annually. The bill amends existing state code sections to implement these changes immediately and applies to tax years beginning on or after the date of enactment.
