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SB 225MONTANASession 2025State Billdead
Did Not Advance

Montana creates income tax credit for renters earning under $45,000

Original title: Provide income tax credit for renters

Last action · May 23, 2025: (S) Died in ProcessSponsor: Shane Morigeau

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

Montana establishes a renter's income tax credit of up to $500 for households with gross incomes under $45,000 that pay rent-equivalent property taxes, applying retroactively to tax years after December 31, 2024, and terminating on December 31, 2028.

Why it matters

Low- and middle-income renters may receive a direct tax refund or reduction on state income taxes based on rent-equivalent property taxes paid, though claimants cannot simultaneously claim the residential property tax credit for the elderly.

Background
  • Montana property tax relief programs have traditionally focused on homeowners and elderly residents through statutes such as the residential property tax credit for the elderly. 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

Renters with gross household incomes under $45,000

Eligible renters may claim a state income tax credit or refund of up to $500 based on rent-equivalent property taxes paid.

Directly affected

Department of Revenue

The department is responsible for administering the new renter's tax credit and processing related refund claims.

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 renter's income tax credit?
Individuals with a of less than $45,000 who pay rent-equivalent property taxes are eligible, excluding individuals claiming the residential property tax credit for the elderly.
What is the maximum credit amount a renter can receive?
The credit is equal to the lesser of the rent-equivalent tax paid exceeding 4% of , or $500.
Can I claim the renter's tax credit if I do not owe any state income tax?
Yes. If the credit amount exceeds your tax liability, the excess is refunded to you, and you can claim it even if you have no taxable income.

What else do you want to know?

News Coverage

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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 1, 2025Senate
    (S) Motion
  4. Feb 21, 2025SenateCommittee
    (S) Tabled in Committee
  5. Feb 6, 2025Senate
    (S) Hearing
  6. Feb 5, 2025Senate
    (S) Sponsor Rebuttal to Fiscal Note Printed
Show 19 earlier actions
  1. Feb 5, 2025Senate
    (S) Fiscal Note Printed
  2. Feb 4, 2025Senate
    (S) Sponsor Rebuttal to Fiscal Note Signed
  3. Feb 4, 2025Senate
    (S) Sponsor Rebuttal to Fiscal Note Received
  4. Feb 4, 2025Senate
    (S) Fiscal Note Signed
  5. Feb 4, 2025Senate
    (S) Fiscal Note Received
  6. Jan 29, 2025SenateCommittee
    (S) Referred to Committee
  7. Jan 29, 2025Senate
    (S) Fiscal Note Requested
  8. Jan 28, 2025Senate
    (S) 1st Reading
  9. Jan 28, 2025SenateIntroduced
    (S) Introduced
  10. Jan 27, 2025House
    (LC) Draft Delivered to Requester
  11. Jan 24, 2025House
    (LC) Draft Ready for Delivery
  12. Jan 22, 2025House
    (LC) Draft in Assembly
  13. Jan 22, 2025House
    (LC) Draft in Final Drafter Review
  14. Jan 22, 2025House
    (LC) Draft in Input/Proofing
  15. Jan 21, 2025House
    (LC) Draft in Edit
  16. Jan 21, 2025House
    (LC) Draft in Legal Review
  17. Jan 17, 2025House
    (LC) Draft Taken Off Hold
  18. Oct 7, 2024House
    (LC) Draft On Hold
  19. Sep 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

Shane MorigeauSenate · District 50DemocraticPrimary sponsor

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Introduction of Renter Tax Credit

The bill expands tax relief mechanisms previously centered primarily on property-owning elderly residents to include lower-income renters.

Montana Legislature

Connected Entities

S. Fyant, P. Flowers, T. France and 34 more
PersonS. Fyant“Introduced SB 225”Map →
PersonP. Flowers“Introduced SB 225”Map →
PersonT. France“Introduced SB 225”Map →
PersonT. Crowe“Introduced SB 225”Map →
PersonShane Morigeau“Primary sponsor of SB 225”Map →
PersonS. Webber“Introduced SB 225”Map →
PersonM. Cunningham“Introduced SB 225”Map →
PersonA. Olsen“Introduced SB 225”Map →
OrganizationDepartment of Revenue“Administers tax credits”Map →
PersonL. Smith“IntroducedSB 225”Map →
PersonC. Pope“Introduced SB 225”Map →
PersonE. Kerr-Carpenter“Introduced SB 225”Map →
PersonP. Tuss“Introduced SB 225”Map →
PersonD. Harvey“Introduced SB 225”Map →
PersonD. Fern“Introduced SB 225”Map →
PersonD. Hayman“Introduced SB 225”Map →
PersonC. Fitzpatrick“Introduced SB 225”Map →
PersonT. Running Wolf“Introduced SB 225”Map →
PersonJ. Ellis“Introduced SB 225”Map →
PersonE. Stafman“Introduced SB 225”Map →
PersonW. Curdy“Introduced SB 225”Map →
PersonK. Kortum“Introduced SB 225”Map →
PersonB. Close“Introduced SB 225”Map →
OrganizationMontana Legislature“Passed Senate Bill 225”Map →
PersonJ. Isaly“Introduced SB 225”Map →
PersonJ. Morigeau“Introduced SB 225”Map →
PersonF. Smith“Introduced SB 225”Map →
PersonM. Dunwell“Introduced SB 225”Map →
PersonJ. Sooktis“Introduced SB 225”Map →
PersonD. Joy“Introduced SB 225”Map →
PersonS. Novak“Introduced SB 225”Map →
PersonJ. Windy Boy“Introduced SB 225”Map →
PersonM. Fox“Introduced SB 225”Map →
PersonJ. Reavis“Introduced SB 225”Map →
PersonJ. Seckinger“Introduced SB 225”Map →
PersonB. Carter“Introduced SB 225”Map →
PersonE. Boldman“Introduced SB 225”Map →

Sources

Open source document

bills.legmt.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 65)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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