Montana legislation · 2025 Regular Session
Montana HB220: Provide for a child tax credit
Status: Failed, May 22, 2025
What the bill says
A bill for an act entitled: "an act establishing a child tax credit for montana resident taxpayers; providing a maximum refundable credit amount for a child years of age or younger; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT ESTABLISHING A CHILD TAX CREDIT FOR MONTANA RESIDENT TAXPAYERS; PROVIDING A MAXIMUM REFUNDABLE CREDIT AMOUNT FOR A CHILD YEARS OF AGE OR YOUNGER; AMENDING SECTION 15-30-2303, MCA; AND PROVIDING AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Child tax credit. (1) Except as provided in subsection (3), a resident taxpayer who is permitted a child tax credit under section 24 of the Internal Revenue Code, 26 U.S.C. 24, is allowed a credit against the taxes imposed by this chapter for each qualifying child of the taxpayer. (2) Subject to subsection (5), the amount of the credit is $1,200 for each qualifying child. (3) The credit is not allowed if the taxpayer's federal adjusted gross income exceeds the threshold amount. (4) The taxpayer is entitled to a refund equal to the amount by which the credit exceeds the taxpayer's tax liability or, if the taxpayer has no tax liability under this chapter, a refund equal to the amount of the credit. The credit may be claimed by filing a Montana income tax return. (5) The credit in subsection (2) is reduced at a rate of $90 for each $1,000 of the taxpayer's federal adjusted gross income in excess of $50,000. (6) For the …
Sponsors
- Caferro, Mary (D, 81) · primary sponsor
- Yakawich, Mike (R, 24)
Latest actions
- : (S) Died in Committee
- : (S) Rereferred to Committee
- : (S) 2nd Reading
- : (S) Scheduled for 2nd Reading
- : (S) Committee Report
- : (S) Committee Executive Action
- : (S) Hearing
- : (S) Hearing
- : (S) 1st Reading
- : (S) Referred to Committee
Votes
- Do Concur (April 17, 2025): 28 yea, 20 nay, passed
- Do Pass (April 3, 2025): 72 yea, 27 nay, passed
- Do Pass (March 31, 2025): 68 yea, 30 nay, passed
Subjects: Minors, Taxation, Revenue, State, Taxation--Individual Income
Common questions
- What is HB220?
- HB220 is a bill in the Montana Legislature (2025 Regular Session): Provide for a child tax credit.
- What does HB220 do?
- In its own words: A bill for an act entitled: "an act establishing a child tax credit for montana resident taxpayers; providing a maximum refundable credit amount for a child years of age or younger; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of HB220?
- Failed as of May 22, 2025. Latest action: (S) Died in Committee (May 22, 2025).
- Who sponsored HB220?
- Caferro, Mary (D, 81), with 1 co-sponsor.
- Where is the official record for HB220?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2036
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.