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SB 321MONTANASession 2025State Billdead
Did Not Advance

Montana Legislature introduces tax credits for child care workers, children, and business-supported dependent care

Original title: Provide tax credits for children and child care

Last action · May 23, 2025: (S) Died in ProcessSponsor: Josh Kassmier

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Proposed

This bill establishes a $1,200 child tax credit for resident taxpayers with qualifying children aged 5 or younger, a $1,000 tax credit for eligible child-care workers, and an employer tax credit of up to $2,500 for dependent care assistance. These credits are refundable and apply to income tax years beginning after December 31, 2025.

Background
  • Josh Kassmier is a Republican member of the Montana Senate representing District 13. context
  • Montana legislative bills must pass through committee review and both legislative chambers before being enacted into law. context

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.

Directly affected

Resident taxpayers with qualifying children

Eligible residents receive a $1,200 refundable child tax credit subject to income phase-outs and investment income limits.

Directly affected

Child-care workers

Workers meeting minimum employment duration and weekly hours receive a $1,000 refundable income tax credit.

Directly affected

Employers providing dependent care assistance

Employers can claim a tax credit of up to $2,500 for dependent care assistance provided to employees.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies for the $1,200 child tax credit?
Resident taxpayers with proof of , of less than $10,300, a valid social security number for each child, and a qualifying child who is 5 years of age or younger as of the close of the calendar year.
Are the tax credits refundable if I owe no state income tax?
Yes. Taxpayers are entitled to a refund equal to the amount by which the credit exceeds their tax liability, or equal to the full credit if they have no tax liability.
What are the work requirements for a child-care worker to claim their credit?
A child-care worker must have been employed for at least 6 months of the tax year and worked a minimum of 20 hours a week.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died on the Senate floor.

Procedural history

46 actions
  1. May 23, 2025Senate
    (S) Died in Process
  2. Apr 25, 2025House
    (H) Motion
  3. Apr 23, 2025HouseCommittee
    (H) Tabled in Committee
  4. Apr 22, 2025House
    (H) Hearing
  5. Apr 18, 2025House
    (H) Hearing
  6. Apr 18, 2025HouseCommittee
    (H) Rereferred to Committee
Show 40 earlier actions
  1. Apr 18, 2025House
    (H) 2nd Reading
  2. Apr 18, 2025House
    (H) 2nd Reading Motion to Amend
  3. Apr 18, 2025House
    (H) Scheduled for 2nd Reading
  4. Apr 16, 2025HouseCommittee
    (H) Committee Report
  5. Apr 16, 2025HouseCommittee
    (H) Committee Executive Action
  6. Apr 12, 2025Senate
    (S) Revised Fiscal Note Printed
  7. Apr 11, 2025Senate
    (S) Fiscal Note Unsigned
  8. Apr 10, 2025Senate
    (S) Revised Fiscal Note Received
  9. Apr 9, 2025House
    (H) Hearing
  10. Apr 7, 2025House
    (H) 1st Reading
  11. Apr 7, 2025Senate
    (S) Revised Fiscal Note Requested
  12. Apr 7, 2025HouseCommittee
    (H) Referred to Committee
  13. Apr 5, 2025Senate
    (S) Transmitted to House
  14. Apr 5, 2025Senate
    (S) 3rd Reading
  15. Apr 5, 2025Senate
    (S) Scheduled for 3rd Reading
  16. Apr 4, 2025SenateCommittee
    (S) Committee Report
  17. Apr 4, 2025SenateCommittee
    (S) Committee Executive Action
  18. Apr 3, 2025Senate
    (S) Hearing
  19. Apr 3, 2025SenateCommittee
    (S) Rereferred to Committee
  20. Apr 3, 2025Senate
    (S) 2nd Reading
  21. Apr 3, 2025Senate
    (S) Scheduled for 2nd Reading
  22. Apr 1, 2025SenateCommittee
    (S) Committee Report
  23. Apr 1, 2025SenateCommittee
    (S) Committee Executive Action
  24. Mar 12, 2025Senate
    (S) Hearing
  25. Feb 28, 2025SenateCommittee
    (S) Referred to Committee
  26. Feb 24, 2025Senate
    (S) Fiscal Note Printed
  27. Feb 21, 2025Senate
    (S) Fiscal Note Signed
  28. Feb 20, 2025Senate
    (S) Fiscal Note Received
  29. Feb 14, 2025Senate
    (S) 1st Reading
  30. Feb 14, 2025Senate
    (S) Fiscal Note Requested
  31. Feb 13, 2025SenateIntroduced
    (S) Introduced
  32. Feb 6, 2025House
    (LC) Draft Ready for Delivery
  33. Feb 5, 2025House
    (LC) Draft in Assembly
  34. Feb 5, 2025House
    (LC) Draft in Final Drafter Review
  35. Feb 5, 2025House
    (LC) Draft in Input/Proofing
  36. Feb 4, 2025House
    (LC) Draft in Edit
  37. Feb 4, 2025House
    (LC) Draft in Legal Review
  38. Jan 17, 2025House
    (LC) Draft Taken Off Hold
  39. Oct 4, 2024House
    (LC) Draft On Hold
  40. Oct 4, 2024House
    (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

Josh KassmierSenate · District 13RepublicanPrimary sponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Comprehensive State Child and Caregiver Support

The bill bundles family tax credits, worker incentives for child care employees, and employer tax breaks into a unified legislative vehicle to address child care shortages.

Department of Public Health and Human Services

Connected Entities

E. Albus, P. Flowers, T. France and 23 more
PersonE. Albus“Introduced SB 321”Map →
PersonP. Flowers“Introduced SB 321”Map →
PersonT. France“Introduced SB 321”Map →
PersonL. Schubert“Introduced SB 321”Map →
OrganizationDepartment of Public Health and Human Services“Maintains child care licensing data system”Map →
PersonL. Smith“Introduced SB 321”Map →
PersonC. Pope“Introduced SB 321”Map →
PersonD. Harvey“Introduced SB 321”Map →
PersonB. Gillespie“Introduced SB 321”Map →
PersonC. Sprunger“Introduced SB 321”Map →
PersonE. Buttrey“Introduced SB 321”Map →
PersonG. Hunter“Introduced SB 321”Map →
PersonE. Matthews“Introduced SB 321”Map →
PersonP. Strand“Introduced SB 321”Map →
PersonE. Stafman“Introduced SB 321”Map →
PersonB. Edwards“Introduced SB 321”Map →
PersonJosh Kassmier“Republican, District 13, lead sponsor of SB 321”Map →
PersonB. Barker“Introduced SB 321”Map →
PersonD. Hawk“Introduced SB 321”Map →
PersonJ. Lynch“Introduced SB 321”Map →
PersonS. Novak“Introduced SB 321”Map →
PersonG. Nikolakakos“Introduced SB 321”Map →
PersonJ. Weber“Introduced SB 321”Map →
PersonJ. Seckinger“Introduced SB 321”Map →
PersonM. Yakawich“Introduced SB 321”Map →
PersonG. Lammers“Introduced SB 321”Map →

Sources

Open source document

bills.legmt.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 80)
  • Controversy45
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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