This bill revises Montana laws regarding payment for sexual assault medical forensic examinations by establishing a dedicated state fund to cover costs when local law enforcement agencies cannot pay. The new sexual assault medical forensic examination fund will reimburse medical providers up to $800 per examination for victims of alleged sexual offenses, with excess marijuana tax revenue funding the account. Additionally, the bill modifies how surplus marijuana tax funds are distributed, directing a portion to the new examination fund and clarifying the restorative justice fund's sources and uses. These changes shift financial responsibility from local law enforcement to the state for certain forensic examinations while maintaining oversight through the Department of Justice.
This bill modifies Montana tax law to require certain tax-exempt organizations to pay taxes on specific rental and accommodation income that is considered unrelated to their main mission. The key change expands the definition of unrelated business taxable income to include income from renting property and providing lodging services, which were previously excluded from taxation for these organizations. The legislation updates two sections of the Montana Code Annotated to clarify how these income sources are classified and taxed, ensuring that tax-exempt entities like charities and nonprofits contribute to state revenue when they engage in these commercial activities. The bill applies to organizations that receive income from sources such as hotels, short-term rentals, or property leases that are not directly related to their charitable or educational purposes.
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 proposes sending a legislative referendum to Montana voters in November 2026 to decide whether the state can return excess revenue to resident income taxpaye rs. If approved, the legislature would gain the authority to create a program that refunds surplus state funds to taxpayers who pay income tax. The bill outlines that lawmakers would determine specific details such as the revenue threshold for refunds, how to calculate refund amounts, who qualifies, and how to distribute the money. The measure does not establish the refund program itself but instead asks voters whether to allow the legislature to create it in the future.
This bill requires local governments and the Department of Labor and Industry to send copies of new building and electrical permits to the Department of Revenue within one month of issuance. The permits must include clear location information such as an address, geocode, or legal description to help identify new construction projects. This change directly affects cities, towns, counties, and consolidated city-counties that issue permits, as well as the state revenue department that will receive the data. The primary purpose is to improve the tracking of new construction for appraisal and revenue purposes.
This bill directs the Montana Insurance Commissioner to transfer $10 million annually from insurance premium tax revenue to the State Property Tax Assistance Account, which is intended to provide financial relief to property tax payers. The legislation amends existing state law to establish this funding mechanism and includes an immediate appropriation of $50,000 from the general fund to support implementation. The bill is contingent on the passage of Senate Bill No. 90, which would create the state property tax assistance account, and will not take effect if that related legislation is not approved.
This bill revises how Montana allocates tobacco settlement proceeds and special state revenue funds to support Medicaid and health services for children, adults who are aged, blind, or disabled. It designates 32% of tobacco settlement money for statewide tobacco prevention programs aimed at keeping children from starting and helping adults quit, while using 17% to match federal funds for programs like the Children's Health Insurance Program and home and community-based services for elderly or disabled residents. The legislation also establishes a special revenue account to cover costs associated with expanded health insurance enrollment and allows the state to adjust eligibility requirements for children's health insurance if funding is insufficient. These changes directly affect state funding streams for public health initiatives and Medicaid-related services without altering existing benefit structures.
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.
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.
This bill modifies how Montana distributes revenue from coal severance taxes by permanently increasing the portion sent to the state's Coal Severance Tax Permanent Fund. It achieves this by redirecting $250,000 annually from the General Fund to the Permanent Fund, which will begin receiving all remaining coal tax revenue starting July 1, 2027. The legislation also maintains existing allocations for libraries, conservation districts, agriculture programs, parks, and other state accounts while adjusting how interest income from the Permanent Fund is distributed to various departments until the transition date.
