Budget & Taxes

introduced · Montana · Legislature Dec 31, 2024

LC 1497: Revise hunting license fees to include cranes and swans

This bill updates Montana's hunting license fees to include specific charges for sandhill cranes and swans, expanding the state's migratory bird hunting regulations. It establishes a $10 application fee for residents and $50 for nonresidents to apply for sandhill crane and swan licenses, while also raising the base migratory game bird license fee from $5.50 to $10 for residents and from $15 to $150 for nonresidents. All revenue generated from these new and increased license sales must be deposited into a special state revenue fund dedicated exclusively to wetland protection, conservation, and development in Montana. The changes take effect on March 1, 2026, and require hunters to purchase both the specific bird license and the underlying migratory game bird license to hunt these species.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases hunting license fees and deposits revenue into state funds, supporting state budget and revenue generation for wildlife management programs.85% confidence

Sub-Topics Fees & Licensing Revenue

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introduced · Montana · Legislature Jan 15, 2025

LC 53: Provide income tax deduction up to 150% for charitable donations

This bill amends Montana's income tax code to allow taxpayers to deduct charitable donations up to 150% of the amount they contribute, but only if they itemize deductions on their federal tax return. The provision adjusts how Montana taxable income is calculated by adding back certain federal deductions, including state income tax deductions, to ensure Montana residents pay state taxes on their full income rather than relying on federal tax benefits. It specifically affects Montana individual taxpayers who make charitable contributions and itemize deductions, providing a state-level incentive for philanthropy while maintaining alignment with federal tax rules. The bill also includes various other adjustments to federal taxable income for items like medical savings accounts, education savings, and military service income.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax deduction for charitable donations, promoting fiscal responsibility and supporting charitable contributions which often fund public services and community programs.85% confidence

Sub-Topics Income Tax

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introduced · Montana · Legislature Mar 19, 2025

LC 3880: Provide for special motorcycle plates promoting motorcycle safety

This bill creates a special motorcycle license plate program in Montana to promote rider safety and awareness. Motorcycle owners who register for these plates will pay a $5 administrative fee, a $5 plate fee, and a $20 donation fee. The $20 donation portion goes to a state fund where the Department of Justice will distribute grants to Montana-based nonprofit organizations that focus on motorcycle safety education. The bill also adds this new funding source to the list of statutory appropriations, allowing the department to spend the money without needing annual legislative approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new revenue through fees and donations to fund motorcycle safety education programs, increasing state funding for public safety initiatives.85% confidence ✓ TransportationSupports TransportationBill promotes motorcycle safety through funding for nonprofit safety education, enhancing transportation safety standards.90% confidence

Sub-Topics Vehicle Registration

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introduced · Montana · Legislature Dec 10, 2024

LC 978: Revise funding for assisted living services

This bill creates the Senior Care Facility Access and Stabilization Act to revise how Medicaid funds assisted living services in Montana. It establishes new rules for calculating room and board payments, requiring annual adjustments based on recipients' income and Medicaid qualification costs, with specific effective dates starting July 1, 2027. The legislation also directs the Department of Public Health and Human Services to transition certain assisted living services from a waiver program to the Community First Choice Option under Medicaid by January 1, 2028. Additionally, the bill mandates quarterly reporting on program usage, waiting lists, provider participation, and expenditures to the health and human services interim budget committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises Medicaid funding for assisted living services, establishing new payment rules and transitioning services from waiver programs, indicating increased funding for essential senior care services.85% confidence ✓ HealthcareSupports HealthcareBill revises Medicaid funding for assisted living services, establishing rules for room and board payments and transitioning services from waiver programs, indicating increased support for senior healthcare access.85% confidence

Sub-Topics Long-Term Care Medicaid Public Health

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introduced · Montana · Legislature Feb 11, 2025

LC 1051: Revise sales tax laws to provide for local option tax

This bill allows Montana counties and consolidated city-counties to vote on whether to implement a local sales tax, which would be limited to a maximum rate of 4%. The tax would apply to specific goods and services like restaurant meals, alcoholic beverages, non-SNAP food items, airport landings, and outdoor guiding services, while exempting essentials such as medicine, medical supplies, pet food, and cleaning products. Any revenue collected from this tax must be used exclusively for property tax relief on primary residences and long-term rentals within the taxing area. Additionally, a portion of the state's lodging and rental car sales tax revenue would be distributed to counties that choose not to levy their own local option tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new local revenue source for counties to fund property tax relief and essential services, directly advancing local budget capacity.90% confidence ✓ HealthcareSupports HealthcareBill exempts medicine and medical supplies from sales tax, reducing out-of-pocket costs for healthcare expenses.75% confidence ✓ TransportationSupports TransportationBill allows counties to implement sales tax on airport landings and outdoor guiding services, with revenue potentially funding transportation infrastructure projects.75% confidence

Sub-Topics Revenue Sales Tax Airports

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introduced · Montana · Legislature Dec 23, 2024

LC 1627: Repeal state tax on social security income

This bill removes Montana state income tax on Social Security benefits for all taxpayers. It directly affects residents who receive Social Security income and currently pay state taxes on those payments. The legislation amends existing tax code sections to explicitly exempt Social Security benefits from state taxation. The bill includes technical updates to tax definitions and includes a delayed effective date for implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes state income tax on Social Security benefits, providing tax relief to retirees and reducing tax burden on seniors.95% confidence

Sub-Topics Income Tax

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introduced · Montana · Legislature Feb 24, 2025

LC 3476: Revise equal opportunity education savings account funding

This bill allows Montana school districts to choose whether the state Office of Public Instruction pays a portion of funding for special needs equal opportunity education savings accounts in the first year of a student's participation. Under current rules, school districts must pay this amount from their general funds, but the new option lets districts have the state cover the initial payment instead. If a district selects this option, the state will later reduce the district's regular funding by the equivalent amount when the student leaves the program, ensuring the total funding remains consistent. The change takes effect on July 1, 2025, and applies only to students participating in the special needs education savings account program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allows state to fund special needs education savings accounts, increasing support for students with disabilities through school finance mechanisms.75% confidence ✓ EducationSupports EducationBill allows state funding for special needs education savings accounts, expanding financial support for students with disabilities in K-12 education.85% confidence

Sub-Topics School Choice

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introduced · Montana · Legislature Mar 18, 2025

LC 4225: Increase IRC 529 education savings income tax deduction

This bill increases Montana's state income tax deduction for contributions to 529 family education savings accounts from $3,000 to $4,500 for the 2025 tax year. It allows taxpayers to reduce their taxable income by up to $4,500 for contributions made to accounts owned by themselves, their spouse, or their Montana-resident children or stepchildren. The bill also establishes an automatic inflation adjustment mechanism that will increase the deduction limit each year based on changes in the consumer price index, rounded to the nearest $100. Additionally, the changes apply retroactively to tax years beginning after December 31, 2024, and take effect immediately upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state income tax deduction for 529 contributions, providing tax relief and encouraging education savings.90% confidence ✓ EducationSupports EducationBill increases tax deduction for 529 education savings accounts, expanding access to higher education funding and supporting families saving for college.85% confidence

Sub-Topics Income Tax

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introduced · Montana · Legislature Dec 20, 2024

LC 652: Providing for attorney fees and costs in certain justifiable use of force cases

This bill requires the state to cover attorney fees and out-of-pocket legal costs for individuals who successfully defend themselves against charges of forcible felonies using the justification of force. It applies only when a defendant is not convicted of the forcible felony charge, with the prosecutor's budget responsible for paying these expenses. If a defendant is convicted of other crimes where the self-defense argument failed or was not raised, they remain responsible for their own legal costs. The legislation aims to reduce financial barriers for individuals who legally justify the use of force in Montana.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requires state to cover attorney fees for successful self-defense cases, increasing funding for legal costs in specific circumstances and supporting fiscal management through prosecutor budget allocation.75% confidence ✓ Criminal JusticeSupports Criminal JusticeBill protects civil rights by ensuring financial support for individuals who successfully defend against forcible felony charges, reducing barriers to justice for self-defense cases.85% confidence

Sub-Topics Policing

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introduced · Montana · Legislature Dec 6, 2024

LC 95: Provide deadline to file for property tax relief from a disaster

This bill establishes a two-year deadline for property owners in Montana to file claims for property tax relief after their property is damaged or destroyed by a natural disaster. It directly affects taxpayers whose homes, trailers, mobile homes, or personal property have been rendered unusable by events such as fires, floods, earthquakes, or wind. The key provision requires owners to submit their claims within two years of the destruction date, ensuring that tax adjustments are processed within a defined timeframe. The bill also clarifies that arson convictions disqualify property owners from receiving tax relief, and it mandates notification if destroyed personal property is replaced within the same tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax relief for disaster victims, reducing tax burden on affected taxpayers and supporting fiscal relief for vulnerable populations.85% confidence

Sub-Topics Property Tax

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