Montana legislation · 2025 Regular Session
Montana HB827: Revise social security income taxation
Status: Failed, May 22, 2025
What the bill says
A bill for an act modifying the federal calculation for taxation of social security benefits on a state return; amending section 15-30-2120, mca; and providing a delayed effective date and an applicability date.".
From the engrossed text:
A BILL FOR AN ACT MODIFYING THE FEDERAL CALCULATION FOR TAXATION OF SOCIAL SECURITY BENEFITS ON A STATE RETURN; AMENDING SECTION 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 15-30-2120, MCA, is amended to read: "15-30-2120. Adjustments to federal taxable income to determine Montana taxable income. (1) The items in subsection (2) are added to and the items in subsection (3) are subtracted from federal taxable income to determine Montana taxable income. (2) The following are added to federal taxable income: (a) to the extent that it is not exempt from taxation by Montana under federal law, interest from obligations of a territory or another state or any political subdivision of a territory or another state and exemptinterest dividends attributable to that interest except to the extent already included in federal taxable income; (b) that portion of a shareholder's income under subchapter S. of Chapter 1 of the Internal Revenue Code that has been reduced by any federal taxes paid by the subchapter S. corporation on the income; (c) depreciation or amortization taken on a title plant as defined in 33-25-105; (d) the recovery during the tax year of an amount deducted in any prior tax year to the extent that the …
Sponsors
- Cunningham, Melody (D, 97) · primary sponsor
Latest actions
- : (H) Died in Process
- : (S) Reconsidered Previous Action
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
- : (S) Scheduled for 2nd Reading
- : (S) Reconsidered Previous Action
- : (S) Motion
- : (H) Revised Fiscal Note Signed
- : (H) Revised Fiscal Note Received
Votes
- ReconsAction -Zolnikov (April 24, 2025): 21 yea, 29 nay, failed
- Do Concur (April 23, 2025): 25 yea, 25 nay, failed
- Do Concur (April 22, 2025): 27 yea, 23 nay, passed
- Indefinitely Postpone -McGillvray (April 18, 2025): 31 yea, 14 nay, passed
- Do Concur (April 18, 2025): 20 yea, 27 nay, failed
- Do Pass (April 5, 2025): 79 yea, 19 nay, passed
Subjects: Revenue, State, Senior Citizens, Taxation--Individual Income
Common questions
- What is HB827?
- HB827 is a bill in the Montana Legislature (2025 Regular Session): Revise social security income taxation.
- What does HB827 do?
- In its own words: A bill for an act modifying the federal calculation for taxation of social security benefits on a state return; amending section 15-30-2120, mca; and providing a delayed effective date and an applicability date.".
- What is the status of HB827?
- Failed as of May 22, 2025. Latest action: (H) Died in Process (May 22, 2025).
- Who sponsored HB827?
- Cunningham, Melody (D, 97).
- Where is the official record for HB827?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2895
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.