Montana legislation · 2025 Regular Session
Montana HB243: Provide tax credit for volunteer first responders
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act providing an income tax credit for volunteer emergency first responders; providing eligibility requirements; providing that the credit is refundable; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT PROVIDING AN INCOME TAX CREDIT FOR VOLUNTEER EMERGENCY FIRST RESPONDERS; PROVIDING ELIGIBILITY REQUIREMENTS; PROVIDING THAT THE CREDIT IS REFUNDABLE; 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. Credit for volunteer emergency first responders. (1) There is allowed a credit against the tax imposed by 15-30-2103 for a qualified volunteer emergency first responder. (2) To be entitled to the credit authorized in subsection (1), a taxpayer, during the year for which the credit is claimed, must have provided active, uncompensated volunteer service as: (a) a member of a volunteer fire company organized under the provisions of Title 7, chapter 33, part 21, 22, 23, or 24, or a member of an emergency medical service as defined in 50-6-302; (b) an auxiliary officer, a reserve officer, or a special services officer under the provisions of Title 7, chapter 32, part 2; (c) a volunteer firefighter as defined in 19-17-102; (d) a volunteer emergency care provider as defined in 50-6-202; or (e) an air search and rescue volunteer as provided in 67-2-105. (3) The credit is equal to the lesser of $15 an hour of volunteer service provided or $1,500. (4) A taxpayer claiming the credit allowed in this …
Sponsors
- Gist, Steve (R, 25) · primary sponsor
Latest actions
- : (S) Died in Standing Committee
- : (H) Died in Process
- : (S) Tabled in Committee
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (S) Hearing
- : (S) Referred to Committee
- : (S) First Reading
- : (H) Tabled in Committee
- : (H) Fiscal Note Printed
- : (H) Hearing
Subjects: Law Enforcement, Taxation, Revenue, State, Fires and Fire Protection, Taxation--Individual Income
Common questions
- What is HB243?
- HB243 is a bill in the Montana Legislature (2025 Regular Session): Provide tax credit for volunteer first responders.
- What does HB243 do?
- In its own words: A bill for an act entitled: "an act providing an income tax credit for volunteer emergency first responders; providing eligibility requirements; providing that the credit is refundable; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of HB243?
- Failed as of May 20, 2025. Latest action: (S) Died in Standing Committee (May 22, 2025).
- Who sponsored HB243?
- Gist, Steve (R, 25).
- Where is the official record for HB243?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2287
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.