This bill allows Montana school districts to increase their voter-approved property tax levies without holding a new election, provided the increase matches the inflation adjustments applied to state funding. It amends existing school funding laws to ensure that when the legislature raises state aid for inflation, school boards can automatically adjust their local tax levies by the same amount without requiring another vote from taxpayers. The measure also requires districts to offset any new over-BASE tax increases by reducing other nonvoted property tax levies by an equal amount, maintaining overall tax neutrality. These changes apply to school districts across Montana and take effect immediately upon becoming law.
This bill requires Montana's Department of Revenue to accept state income tax payments in cryptocurrency through third-party payment processors. It mandates that all cryptocurrency payments be converted to U.S. dollars before the state receives the funds, ensuring the government collects value in traditional currency. The legislation clarifies that using cryptocurrency to pay taxes does not trigger state capital gains taxes for the taxpayer. The program would begin applying to income tax years starting after December 31, 2025.
This bill amends Montana's existing predator control laws to include goats alongside sheep, allowing county commissioners to establish programs that protect goats from predatory animals. Under the new provisions, goat owners can petition with at least 51% support to create or modify a control program, which may include setting a per capita license fee on goats one year of age or older. The license fees collected and proceeds from selling predator skins would be deposited into a dedicated fund used to pay for control measures such as bounties. County commissioners must give preference to recommendations from organized goat producer associations when designing these programs.
This bill revises Montana's property tax rules for business equipment classified as Class Eight, which includes agricultural, mining, manufacturing, and oil and gas machinery and equipment. It increases the exemption threshold so that business equipment costing less than $250 is no longer taxed, and it establishes an annual inflation adjustment mechanism to update the exemption amount each year. To compensate local governments, tax increment financing districts, and the Montana University System for lost tax revenue from these changes, the state will provide reimbursements calculated based on historical tax collections. The bill amends existing state statutes to implement these tax adjustments and reimbursement procedures effective from its passage date.
This bill requires voter approval before Montana counties, cities, or school districts can use new property tax levies or issue bonds to pay court judgments, settlements, or property taxes paid under protest. The law amends multiple state statutes to ensure that any special tax increases or debt issued for these financial obligations must be submitted to registered voters for approval. Local governments can still pay these costs from existing funds or insurance, but cannot raise new taxes without a public vote. The changes apply to all political subdivisions and take effect on the bill's applicability date.
This bill creates a special state fund to cover legal costs for occupational licensing boards and programs when they defend against lawsuits related to disciplining licensees. The fund is specifically for cases where legal fees exceed $15,000, and it applies to boards and programs with annual revenues of $200,000 or less based on a three-year average. Affected boards can collect a small annual fee from licensees to contribute to the fund, but no fees are charged if the fund balance already exceeds $300,000. The bill also adds this new fund to the list of state programs that use statutory appropriations, meaning it receives funding through permanent law rather than requiring annual budget approval.
This bill creates a Montana state income tax credit for parents who pay for nonpublic school education expenses, including private school tuition, homeschooling costs, textbooks, and extracurricular fees. The credit allows taxpayers to deduct up to 44.7% of eligible expenses paid for a qualifying student who receives full-time academic instruction in a nonpublic education setting, with the credit limited to the taxpayer's actual tax liability. Eligible expenses include tuition, educational therapies, computer hardware used for learning, and fees for activities commonly offered in public schools, while excluding entertainment devices and certain costs like meals and travel. The Montana Superintendent of Public Instruction would have rulemaking authority to implement specific details of the program.
This bill creates a new Educational Opportunity Fund within Montana's Coal Severance Tax Trust Fund and uses earnings from that fund to increase the maximum limits for educational tax credits. The legislation affects taxpayers and corporations by allowing them to claim tax credits for donations to public schools for innovative programs and to student scholarship organizations. Key provisions include raising the annual aggregate limit for tax credits from $5 million to a higher amount based on fund earnings, removing the sunset date for these credit programs, and establishing rules for how school districts must handle excess donations. The bill also requires school districts to seek department preapproval for donations before issuing tax credit receipts to donors.
This bill creates a new 10% severance tax on electricity produced in Montana using non-coal sources such as wind, solar, or hydroelectric power, while exempting coal-generated electricity from the tax. The tax is calculated based on the gross sale price of the electricity at the point of production, and producers must file quarterly returns with the Department of Revenue to report and pay the tax. Revenue collected from this tax will be placed in a special state account and used to fund local government infrastructure projects that were traditionally supported by coal severance tax revenue. Additionally, the bill reduces the existing coal severance tax rate to match the new electrical energy production tax rate, creating a revenue-neutral transition between energy sources.
This bill creates a grant program to help local fire departments in Montana build, maintain, or upgrade their firefighting training facilities and equipment. The Montana Department of Military Affairs will manage the program, which is funded by a $5 million state appropriation that can continue through 2029. Local fire agencies can apply for grants up to $250,000 per project, with a maximum of $500,000 per county and no more than two projects funded in any single county. To receive funding, applicants must submit proposals, follow department guidelines, and may need to provide a 1% cash or service match for grants of $25,000 or more.
