Montana legislation · 2025 Regular Session
Montana SB321: Provide tax credits for children and child care
Status: Failed, May 23, 2025
What the bill says
A bill for an act providing for a child tax credit; providing for an income tax credit for child-care workers; providing for an employer tax credit for dependent care assistance; providing that the credits are adjusted for inflation; providing definitions; providing rulemaking authority; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT PROVIDING FOR A CHILD TAX CREDIT; PROVIDING FOR AN INCOME TAX CREDIT FOR CHILD-CARE WORKERS; PROVIDING FOR AN EMPLOYER TAX CREDIT FOR DEPENDENT CARE ASSISTANCE; PROVIDING THAT THE CREDITS ARE ADJUSTED FOR INFLATION; PROVIDING DEFINITIONS; PROVIDING RULEMAKING AUTHORITY; AMENDING SECTION 15-30-2303, MCA; AND PROVIDING AN APPLICABILITY DATE." WHEREAS, nearly 60% of Montana's counties are classified as child-care deserts; and WHEREAS, Montana's total child care capacity meets only 44% of the estimated demand, and infant capacity meets only 34% of the estimated demand; and WHEREAS, the average cost of child care for children under 5 years of age in Montana is approximately $20,000 a year; and WHEREAS, Montana's child care crisis is preventing thousands of Montanans from entering or returning to the workforce. 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 $600 $1,200 for each qualifying child. - 1 - Authorized Print Version - SB - 2025 69th …
Sponsors
- Kassmier, Josh (R, 13) · primary sponsor
- Nikolakakos, Melissa (R, 20)
Latest actions
- : (S) Died in Process
- : (H) Motion
- : (H) Tabled in Committee
- : (H) Hearing
- : (H) Hearing
- : (H) Rereferred to Committee
- : (H) 2nd Reading
- : (H) 2nd Reading Motion to Amend
- : (H) Scheduled for 2nd Reading
- : (H) Committee Report
Votes
- Take from APH to Third reading Today - Schubert (April 25, 2025): 46 yea, 53 nay, failed
- Do Concur As Amended (April 18, 2025): 57 yea, 40 nay, passed
- AMD-SB0321.002.002 Nikolakakos M DO PASS (April 18, 2025): 67 yea, 29 nay, passed
- Do Pass (April 5, 2025): 29 yea, 19 nay, passed
- Do Pass (April 3, 2025): 28 yea, 22 nay, passed
Subjects: Minors, Taxation--Corporations, Taxation, Revenue, State, Taxation--Individual Income
Common questions
- What is SB321?
- SB321 is a bill in the Montana Legislature (2025 Regular Session): Provide tax credits for children and child care.
- What does SB321 do?
- In its own words: A bill for an act providing for a child tax credit; providing for an income tax credit for child-care workers; providing for an employer tax credit for dependent care assistance; providing that the credits are adjusted for inflation; providing definitions; providing rulemaking authority; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of SB321?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB321?
- Kassmier, Josh (R, 13), with 1 co-sponsor.
- Where is the official record for SB321?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0462
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.