Montana legislation · 2025 Regular Session
Montana HB854: Provide income tax credit for firearm suppressors
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act establishing an income tax credit to offset the cost of a firearm suppressor; providing that the tax credit may be claimed against only the cost of a federally required purchase of a tax stamp; providing a definition; and providing a delayed effective date, an applicability date, and a termination date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT ESTABLISHING AN INCOME TAX CREDIT TO OFFSET THE COST OF A FIREARM SUPPRESSOR; PROVIDING THAT THE TAX CREDIT MAY BE CLAIMED AGAINST ONLY THE COST OF A FEDERALLY REQUIRED PURCHASE OF A TAX STAMP; PROVIDING A DEFINITION; AND PROVIDING A DELAYED EFFECTIVE DATE, AN APPLICABILITY DATE, AND A TERMINATION DATE." WHEREAS, firearm suppressors or silencers are an effective means to combat widespread health concerns for hunters and helps prevent shooters from long-term hearing damage; and WHEREAS, the federal government mandates the purchase of firearm suppressor tax stamps for these safety devices, which are already expensive; and WHEREAS, the state of Montana has an opportunity to encourage citizen safety. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Firearm suppressor tax credit -- purpose. (1) There is a credit against the tax imposed by this chapter to offset the cost of one firearm suppressor tax stamp purchased by a taxpayer. (2) The credit allowed under this section must be claimed in the tax year in which a firearm suppressor tax stamp is purchased, and the maximum amount of the credit is equal to the lesser of the cost for the firearm suppressor tax stamp or $50 for each taxpayer claiming the credit. (3) The credit must be …
Sponsors
- Schubert, Lukas (R, 8) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Tabled in Committee
- : (H) Fiscal Note Printed
- : (H) Fiscal Note Signed
- : (H) Fiscal Note Received
- : (H) Hearing
- : (H) Hearing
- : (H) 1st Reading
- : (H) Referred to Committee
Subjects: Taxation, Revenue, State, Guns and Weapons, Taxation--Individual Income
Common questions
- What is HB854?
- HB854 is a bill in the Montana Legislature (2025 Regular Session): Provide income tax credit for firearm suppressors.
- What does HB854 do?
- In its own words: A bill for an act entitled: "an act establishing an income tax credit to offset the cost of a firearm suppressor; providing that the tax credit may be claimed against only the cost of a federally required purchase of a tax stamp; providing a definition; and providing a delayed effective date, an applicability date, and a termination date.".
- What is the status of HB854?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB854?
- Schubert, Lukas (R, 8).
- Where is the official record for HB854?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2016
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.