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SB 371MONTANASession 2025State Billdead
Did Not Advance

Montana bill provides a 50% income tax subtraction for sales of state-produced goods

Original title: Generally revise agriculture laws - MT made products

Last action · May 23, 2025: (S) Died in ProcessSponsor: Cora Neumann

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

Senate Bill 371 allows individual and corporate taxpayers to subtract 50% of the net income derived from the sale of Montana-produced goods from their taxable income starting in tax years beginning after December 31, 2025.

Why it matters

Changes state tax liability for businesses and individuals selling local agricultural products, crafts, food, and manufactured items by reducing taxable income on those sales.

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

Individual taxpayers

Individuals selling Montana-produced goods are permitted to subtract 50% of the net income from those sales from their individual income tax calculations.

Directly affected

Corporate taxpayers

Corporations selling Montana-produced goods may exclude 50% of the net income from those sales when calculating gross income and corporate income tax.

Directly affected

Small independent businesses

Businesses operating primarily within the state that produce goods gain a tax incentive for sales of their products.

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 is eligible for the tax subtraction under SB 371?
Individual and corporate taxpayers who earn net income from the sale of eligible Montana-produced goods.
What percentage of income can be subtracted?
Taxpayers may subtract 50% of the net income from the sale of qualified Montana-produced goods.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

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Votes, people, money & the original source

Where This Stands

This bill did not become law - Died in committee.

Procedural history

25 actions
  1. May 23, 2025Senate
    (S) Died in Process
  2. Apr 7, 2025Senate
    (S) Missed Deadline for Revenue Bill Transmittal
  3. Mar 28, 2025SenateCommittee
    (S) Tabled in Committee
  4. Mar 24, 2025Senate
    (S) Hearing
  5. Mar 19, 2025Senate
    (S) Fiscal Note Printed
  6. Mar 19, 2025Senate
    (S) Fiscal Note Signed
Show 19 earlier actions
  1. Mar 19, 2025Senate
    (S) Sponsor Rebuttal to Fiscal Note Received
  2. Mar 12, 2025Senate
    (S) Hearing
  3. Mar 1, 2025Senate
    (S) Fiscal Note Printed
  4. Feb 28, 2025Senate
    (S) Fiscal Note Unsigned
  5. Feb 28, 2025Senate
    (S) Fiscal Note Received
  6. Feb 21, 2025Senate
    (S) Fiscal Note Requested
  7. Feb 20, 2025SenateCommittee
    (S) Referred to Committee
  8. Feb 20, 2025Senate
    (S) 1st Reading
  9. Feb 19, 2025SenateIntroduced
    (S) Introduced
  10. Feb 18, 2025House
    (LC) Draft Delivered to Requester
  11. Feb 18, 2025House
    (LC) Draft Ready for Delivery
  12. Feb 18, 2025House
    (LC) Draft in Assembly
  13. Feb 17, 2025House
    (LC) Draft in Final Drafter Review
  14. Feb 17, 2025House
    (LC) Draft in Input/Proofing
  15. Feb 14, 2025House
    (LC) Draft in Edit
  16. Feb 13, 2025House
    (LC) Draft in Legal Review
  17. Jan 10, 2025House
    (LC) Draft Taken Off Hold
  18. Dec 16, 2024House
    (LC) Draft On Hold
  19. Dec 14, 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

Cora NeumannSenate · District 30DemocraticPrimary sponsor

Discoveries

1 pattern noticed across the record

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

policy shift98% confidence

Creation of State-Produced Goods Tax Subtraction

The bill establishes a new tax preference specifically for goods planted, cultivated, grown, harvested, raised, collected, processed, or manufactured within Montana.

Cora Neumann

Connected Entities

S. Fyant, T. Crowe, S. Webber and 18 more
PersonS. Fyant“Introduced the bill alongside the primary sponsor.”Map →
PersonT. Crowe“Introduced the bill alongside the primary sponsor.”Map →
PersonS. Webber“Introduced the bill alongside the primary sponsor.”Map →
PersonJ. Kassmier“Introduced the bill alongside the primary sponsor.”Map →
PersonA. Olsen“Introduced the bill alongside the primary sponsor.”Map →
PersonL. Smith“Introduced the bill alongside the primary sponsor.”Map →
PersonC. Pope“Introduced the bill alongside the primary sponsor.”Map →
PersonD. Fern“Introduced the bill alongside the primary sponsor.”Map →
PersonB. Gillespie“Introduced the bill alongside the primary sponsor.”Map →
PersonS. Demarois“Introduced the bill alongside the primary sponsor.”Map →
PersonD. Hayman“Introduced the bill alongside the primary sponsor.”Map →
PersonC. Fitzpatrick“Introduced the bill alongside the primary sponsor.”Map →
PersonT. Running Wolf“Introduced the bill alongside the primary sponsor.”Map →
PersonW. Curdy“Introduced the bill alongside the primary sponsor.”Map →
PersonE. Tilleman“Introduced the bill alongside the primary sponsor.”Map →
PersonD. Hawk“Introduced the bill alongside the primary sponsor.”Map →
PersonJ. Morigeau“Introduced the bill alongside the primary sponsor.”Map →
PersonJ. Sooktis“Introduced the bill alongside the primary sponsor.”Map →
PersonJ. Windy Boy“Introduced the bill alongside the primary sponsor.”Map →
PersonJ. Weber“Introduced the bill alongside the primary sponsor.”Map →
PersonCora Neumann“Primary sponsor of Senate Bill 371, Democratic Senator for District 30.”Map →

Sources

Open source document

bills.legmt.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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