Montana legislation · 2025 Regular Session
Montana HB129: Provide income tax benefit to support emergency response volunteers
Status: Signed into law, May 16, 2025
What the bill says
An act providing an income tax benefit for volunteer firefighters and volunteer emergency care providers; providing a deduction from taxable income; limiting the deduction to full-service volunteers; providing for an annual increase in the deduction by an inflation factor; amending section 15-30-2120, mca; and providing a delayed effective date and an applicability date.
From the engrossed text:
AN ACT PROVIDING AN INCOME TAX BENEFIT FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY CARE PROVIDERS; PROVIDING A DEDUCTION FROM TAXABLE INCOME; LIMITING THE DEDUCTION TO FULL-SERVICE VOLUNTEERS; PROVIDING FOR AN ANNUAL INCREASE IN THE DEDUCTION BY AN INFLATION FACTOR; AMENDING SECTION 15-30-2120, MCA; AND PROVIDING A DELAYED EFFECTIVE DATE AND AN APPLICABILITY DATE. Section 1. Section 15-30-2120, MCA, is amended to read: "15-30-2120. Adjustments to federal taxable income to determine Montana taxable income. (1) The items in subsection (2) are added to and the items in subsection (3) are subtracted from federal taxable income to determine Montana taxable income. (2) The following are added to federal taxable income: (a) to the extent that it is not exempt from taxation by Montana under federal law, interest from obligations of a territory or another state or any political subdivision of a territory or another state and exemptinterest dividends attributable to that interest except to the extent already included in federal taxable income; (b) that portion of a shareholder's income under subchapter S. of Chapter 1 of the Internal Revenue Code that has been reduced by any federal taxes paid by the subchapter S. corporation on the income; (c) depreciation or amortization taken on a title plant as defined in 33-25-105; (d) the recovery during the tax year of an amount deducted in …
Sponsors
- Jones, Llew (R, 18) · primary sponsor
- McKamey, Wendy (R, 12)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Returned from Enrolling
- : (H) Sent to Enrolling
- : (S) 3rd Reading
- : (S) Motion
- : (S) Take from Committee; Place on 2nd Reading
Votes
- Do Concur (April 24, 2025): 32 yea, 18 nay, passed
- Take HB 129 from Comm-Kassmier (April 23, 2025): 26 yea, 23 nay, passed
- Place on Third Reading-Kassmier (April 23, 2025): 28 yea, 22 nay, passed
- Do Concur (April 17, 2025): 31 yea, 18 nay, passed
- Do Pass (February 5, 2025): 96 yea, 4 nay, passed
- Do Pass (January 28, 2025): 98 yea, 2 nay, passed
Subjects: Taxation, Revenue, State, Fires and Fire Protection, Emergency Services, Taxation--Individual Income
Common questions
- What is HB129?
- HB129 is a bill in the Montana Legislature (2025 Regular Session): Provide income tax benefit to support emergency response volunteers.
- What does HB129 do?
- In its own words: An act providing an income tax benefit for volunteer firefighters and volunteer emergency care providers; providing a deduction from taxable income; limiting the deduction to full-service volunteers; providing for an annual increase in the deduction by an inflation factor; amending section 15-30-2120, mca; and providing a delayed effective date and an applicability date.
- What is the status of HB129?
- Signed into law as of May 16, 2025. Latest action: Chapter Number Assigned (May 16, 2025).
- Who sponsored HB129?
- Jones, Llew (R, 18), with 1 co-sponsor.
- Where is the official record for HB129?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0940
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.