Montana legislation · 2025 Regular Session
Montana HB537: Provide for a birth day tax credit for the birth of a child
Status: Failed, May 20, 2025
What the bill says
A bill for an act providing a maximum refundable credit amount; providing rulemaking authority; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT PROVIDING A MAXIMUM REFUNDABLE CREDIT AMOUNT; PROVIDING RULEMAKING AUTHORITY; 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. Birth day tax credit -- rulemaking. (1) A resident taxpayer is allowed a credit against the tax imposed by 15-30-2103 or 15-30-2151 in the year in which a taxpayer's child is born. (2) Subject to subsections (5) and (6), the amount of the credit allowed under subsection (1) is equal to the lesser of $3,000 or the total (b) federal income taxes due in the tax year; and (c) the taxpayer's employee contributions in the tax year under the Federal Insurance Contributions Act pursuant to 26 U.S.C. 3111. (3) To claim the credit under this section, the taxpayer shall include on the tax return the name and location of the birth of the child and the names of the child's parents as listed on the birth certificate. (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 …
Sponsors
- Schubert, Lukas (R, 8) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Take from Committee; Place on 2nd Reading
- : (H) Tabled in Committee
- : (H) Hearing
- : (H) Rereferred to Committee
- : (H) 2nd Reading
- : (H) Scheduled for 2nd Reading
- : (H) Committee Report
- : (H) Committee Executive Action
Votes
- Take from APH to Second Reading - Schubert (April 3, 2025): 34 yea, 58 nay, failed
- Do Pass (April 1, 2025): 78 yea, 21 nay, passed
Subjects: Minors, Rule Making, Revenue, State, Taxation--Individual Income
Common questions
- What is HB537?
- HB537 is a bill in the Montana Legislature (2025 Regular Session): Provide for a birth day tax credit for the birth of a child.
- What does HB537 do?
- In its own words: A bill for an act providing a maximum refundable credit amount; providing rulemaking authority; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of HB537?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB537?
- Schubert, Lukas (R, 8).
- Where is the official record for HB537?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2021
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.