Budget & Taxes

died · Montana · House May 20, 2025

HB 900: Provide income tax credit for payment processing fees directed to a charitable organization

This bill would allow businesses in Montana to receive a state income tax credit for payment processing fees they direct to charitable organizations, provided the payment processor reimburses the state for the credit amount in the first year it is claimed. The credit applies to both individual and corporate income taxes and can be carried forward for up to two years if it exceeds the taxpayer's tax liability for that year. The legislation defines payment processing fees as charges for electronic transactions like credit card or digital wallet payments and specifies that charitable organizations must meet federal charitable contribution standards. The bill also requires the credit to be attributed to shareholders or partners if claimed by certain business structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax credit for businesses, promoting economic activity and fiscal responsibility through charitable payment processing fee incentives.85% confidence

Sub-Topics Business Taxes Income Tax

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died · Montana · House May 20, 2025

HB 904: Revise capital gains taxation

This bill proposes changes to Montana's capital gains tax structure, which would affect taxpayers earning income from investments such as stocks or real estate. Under the proposed changes, net long-term capital gains would be taxed at lower rates of 3.0% or 4.1% for income up to certain thresholds, while income exceeding $1 million for joint filers or $500,000 for other filers would be taxed at the standard rate of 5.9%. The bill also includes provisions to adjust tax brackets annually for inflation and defines specific income thresholds that determine how capital gains are taxed. The legislation would take effect on January 1, 2026, though it did not advance further in the legislative process before its deadline.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces capital gains tax rates for lower income brackets, providing tax relief and promoting fiscal responsibility for middle/lower income taxpayers.85% confidence

Sub-Topics Business Taxes

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died · Montana · House May 20, 2025

HB 905: Providing for a refund of property taxes for failure to abate a public nuisance

This Montana bill allows property owners to request a refund of property taxes if their local government fails to address public nuisances like illegal camping, loitering, or substance use on their property. Property owners must document expenses they incurred to mitigate these issues, and the refund amount cannot exceed the taxes they paid for the prior year. Local governments have 30 days to accept or reject refund applications, and if they reject the request, property owners can sue in court with the government bearing the burden of proof. The state treasurer will withhold refund amounts from local government entitlement payments, and the bill includes rules to prevent abuse while allowing property owners to apply annually as long as the nuisance persists.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax refunds when local governments fail to address nuisances, offering financial relief to property owners and promoting fiscal accountability.75% confidence

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died · Montana · House May 20, 2025

HB 902: Generally revise Montana SNAP program laws

This bill would allow Montana's SNAP program to request federal waivers to restrict purchases to healthy foods like fruits, vegetables, and protein, and to limit EBT card use for household food purchases to individuals over 16. It also establishes a transitional benefits program that gradually reduces SNAP benefits as household income rises above 138% of the federal poverty level, with benefit amounts decreasing from 100% to 20% across five income tiers. The legislation includes reporting requirements for the department to track waiver status and spending patterns, updates legal terminology, and amends existing state laws related to SNAP funding and benefit administration.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts SNAP benefits and imposes income-based benefit reductions, limiting government assistance funding and reducing support for low-income households.85% confidence

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died · Montana · House May 20, 2025

HB 903: Provide for class of property for manufacturing for property tax purposes

This bill creates a new property tax classification for manufacturing facilities in Montana, affecting land and improvements used to transform materials into new products or assemble components for non-construction purposes. The legislation establishes that manufacturing property will be taxed at 1.47% of its market value, with specific rules for determining classification when a parcel contains mixed uses. The changes apply to property tax years beginning on or after January 1, 2026, and would impact businesses operating manufacturing operations in the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax classification for manufacturing facilities, potentially reducing tax burden on manufacturing sector and promoting economic development through targeted tax policy.75% confidence

Sub-Topics Business Taxes Property Tax

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signed · Montana · House May 19, 2025

HB 908: Generally revise employee tax credit laws to include apprentices

This bill expands Montana's job growth incentive tax credit program to include apprentices working in the construction industry. It amends state tax laws to officially classify construction apprentices as "qualifying new employees" for the purpose of calculating tax credits when employers hire them. Companies hiring apprentices in construction can now receive the same annual tax credit benefits as those hiring other new employees, provided the apprentices meet specific wage and employment duration requirements. The legislation also updates administrative procedures for how the Department of Labor and Industry processes credit applications and audits employer claims. These changes are set to remain in effect through December 31, 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credit program for apprentices, promoting job growth and economic development through fiscal incentives.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill expands tax incentives for hiring apprentices, strengthening workforce development and employment opportunities in construction.85% confidence

Sub-Topics Apprenticeships

died · Montana · House Apr 5, 2025

HB 909: Create a technology interim committee

This bill creates a new Technology Interim Committee to oversee Montana's state information technology systems and review related legislation. The committee would examine long-term technology spending, evaluate how new laws apply to technology across state agencies, and monitor best practices to protect citizens' digital information. It also requires agencies to prepare detailed summaries of major technology purchases and budget requests before they are approved. The bill amends existing laws to formally establish this committee and update the list of interim committees that operate when the legislature is not in session.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by requiring detailed budget summaries for technology purchases and establishing oversight to manage state IT spending effectively75% confidence ✓ TechnologySupports TechnologyBill creates committee to oversee IT systems, review legislation, and protect citizens' digital information through spending oversight and best practices.90% confidence

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introduced · Montana · Senate Nov 18, 2024

SB 85: Establish a vending machine account in the special revenue fund

SB 85 creates a dedicated account within Montana's special revenue fund for the Department of Public Health and Human Services. It directs the department to collect a percentage of income from vending machines on federal or state property (excluding those operated by blind vendors) and deposit it into this account. Funds in the account are statutorily appropriated for the department's use, consistent with federal law, and cannot be used for other purposes. This bill primarily affects the department's financial management of vending machine revenue, with no changes to vending machine operations or regulations. The account becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new revenue stream from vending machine income to fund health department appropriations, directly advancing fiscal allocation for essential services.92% confidence

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introduced · Montana · Legislature Jan 15, 2025

LC 4312: Transfer a portion of ending fund balance into the coal trust fund

This bill requires Montana to transfer 10% of excess state general fund revenue to the Montana Coal Severance Tax Permanent Fund after other specified budget transfers are completed. It modifies existing budget rules by directing this specific portion of unspent funds - calculated as 10% of amounts exceeding established reserve levels - to the coal tax fund, rather than other designated accounts. The transfer applies to funds remaining after the state meets its operating reserve level and other required transfers to the budget stabilization fund and capital projects account. This policy change affects how Montana manages its state budget surplus, specifically directing a portion of excess revenue toward the coal severance fund established under state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs excess state funds to coal trust fund per budget rules, promoting fiscal responsibility in budget allocation and state finance management.95% confidence ✗ EnergyOpposes EnergyRedirects state funds to coal severance fund, supporting fossil fuel industry over renewable energy development per bill's explicit funding mechanism.92% confidence

Sub-Topics State Budget Coal

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signed · Montana · House May 16, 2025

HB 421: Increase DNRC fire assessment fees

House Bill 421 increases the fire protection assessment rates collected by the Department of Natural Resources and Conservation (DNRC). This bill directly affects owners of forest land located within a wildland fire protection district or under contract for fire protection services. It raises the maximum annual fee per landowner from $50 to $58.70 and increases the additional per-acre charge from 30 cents to 49 cents for land exceeding 20 acres. These new assessment rates are set to take effect on July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases fire protection assessment fees ($50→$58.70 annual, 30¢→49¢/acre), directly raising state revenue through higher fees for forest landowners.95% confidence