Montana legislation · 2025 Regular Session
Montana HB148: Repeal state tax on social security income
Status: Chaptered, May 20, 2025
What the bill says
A bill for an act exempting social security benefits from the income tax; revising a definition; amending sections 15-30-2101 and 15-30-2120, mca; and providing a delayed effective date and an applicability date.".
From the engrossed text:
A BILL FOR AN ACT EXEMPTING SOCIAL SECURITY BENEFITS FROM THE INCOME TAX; REVISING A DEFINITION; AMENDING SECTIONS 15-30-2101 AND 15-30-2120, MCA; AND PROVIDING A DELAYED EFFECTIVE DATE AND AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. Section 15-30-2101, MCA, is amended to read: "15-30-2101. Definitions. For the purpose of this chapter, unless otherwise required by the context, the following definitions apply: (1) "Consumer price index" means the consumer price index, United States city average, for all items, for all urban consumers (CPI-U), using the 1982-84 base of 100, as published by the bureau of labor statistics of the U.S. department of labor. (2) "Corporation" or "C. corporation" means a corporation, limited liability company, or other (b) for which a valid election under section 1362 of the Internal Revenue Code (26 U.S.C. 1362) is not in effect; and (c) that is not a disregarded entity. (3) "Department" means the department of revenue. (4) "Disregarded entity" means a business entity: (a) that is disregarded as an entity separate from its owner for federal tax purposes, as provided in United States treasury regulations 301.7701-2 or 301.7701-3, 26 CFR 301.7701-2 or 26 CFR 301.7701-3, or as those regulations may be labeled or amended; or - 1 - Authorized Print Version - HB **** 69th Legislature …
Sponsors
- Marshall, Ron (R, 87) · primary sponsor
Latest actions
- : (H) Died in Process
- : 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 Concurred
- : (S) Scheduled for 3rd Reading
Votes
- Do Pass (February 3, 2025): 53 yea, 46 nay, passed
Subjects: Retirement, Taxation, Revenue, State, Senior Citizens, Taxation--Individual Income
Common questions
- What is HB148?
- HB148 is a bill in the Montana Legislature (2025 Regular Session): Repeal state tax on social security income.
- What does HB148 do?
- In its own words: A bill for an act exempting social security benefits from the income tax; revising a definition; amending sections 15-30-2101 and 15-30-2120, mca; and providing a delayed effective date and an applicability date.".
- What is the status of HB148?
- Chaptered as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB148?
- Marshall, Ron (R, 87).
- Where is the official record for HB148?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1627
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.