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Read. Follow. Verify.Montana bill creates a tax credit of up to $500,000 for charitable gifts toward public infrastructure projects
Last action · May 23, 2025: (S) Died in ProcessSponsor: Dave Fern
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What This Bill Proposed
Senate Bill 267 creates a state tax credit equal to 50% of the present value of charitable donations made to certified public infrastructure projects, capped at $500,000 per taxpayer. Unused credits cannot be refunded but may be carried forward for up to 3 years, applying to income tax years beginning after December 31, 2025.
Taxpayers who donate property or funds for government-owned public facilities like health clinics and libraries can reduce their state tax liability by half of the gift's value, while state and local agencies gain a new mechanism to finance public infrastructure without directly passing all costs onto standard taxpayers.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Taxpayers
Taxpayers making charitable gifts to certified public infrastructure projects become eligible for a tax credit equal to 50% of the present value of the gift, up to $500,000.
State and local governments
State and local governments must submit eligibility information upon receiving a charitable gift and must own the real property designated for certified public infrastructure projects.
Key Facts
- Taxpayers are allowed a credit against state income or corporate taxes equal to 50% of the present value of a charitable gift made to a certified public infrastructure project.
- The tax credit is capped at a maximum of $500,000 per taxpayer.
- Unused tax credits are non-refundable but may be carried forward for up to 3 years.
- Eligible certified public infrastructure projects include state or local government-owned real property used for educational, health, or civic service needs such as clinics, senior centers, libraries, museums, and public halls.
Show all 8 facts
- Upon receiving a charitable gift, the state or local government must submit relevant eligibility information to the department.
- The department issues a receipt reporting the gift amount and identifying the project, which the taxpayer must submit when claiming the credit.
- The tax credit is subject to periodic legislative review by the revenue interim committee during the biennium commencing July 1, 2023, and every 8 years thereafter.
- The provisions apply to income tax years beginning after December 31, 2025.
Frequently Asked Questions
What is the maximum tax credit a taxpayer can receive under SB 267?
What types of facilities qualify as a certified public infrastructure project?
Can unused tax credits be refunded if they exceed a taxpayer's liability?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
19 actions- May 23, 2025Senate(S) Died in Process
- Apr 7, 2025Senate(S) Missed Deadline for Revenue Bill Transmittal
- Mar 19, 2025SenateCommittee(S) Tabled in Committee
- Feb 17, 2025Senate(S) Fiscal Note Printed
- Feb 14, 2025Senate(S) Fiscal Note Unsigned
- Feb 13, 2025Senate(S) Hearing
Show 13 earlier actions
- Feb 12, 2025Senate(S) Fiscal Note Received
- Feb 6, 2025Senate(S) Fiscal Note Requested
- Feb 6, 2025SenateCommittee(S) Referred to Committee
- Feb 6, 2025Senate(S) 1st Reading
- Feb 5, 2025SenateIntroduced(S) Introduced
- Feb 4, 2025House(LC) Draft Delivered to Requester
- Feb 3, 2025House(LC) Draft Ready for Delivery
- Jan 31, 2025House(LC) Draft in Assembly
- Jan 31, 2025House(LC) Draft in Final Drafter Review
- Jan 31, 2025House(LC) Draft in Input/Proofing
- Jan 30, 2025House(LC) Draft in Edit
- Jan 30, 2025House(LC) Draft in Legal Review
- Jan 11, 2025House(LC) Drafter Assigned
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
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Sources
bills.legmt.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 45)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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