MT HB854

Creates a Montana state income tax credit of up to $50 per taxpayer to offset the cost of a federal firearm suppressor tax stamp (ATF Form 1 or Form 4)

Credit is refundable, meaning taxpayers receive the full amount even if their tax liability is less than the credit claimed

Limited to one tax stamp per taxpayer, claimed in the tax year of purchase

Effective January 1, 2026, and terminates December 31, 2027 (two-year program)

Stated purpose is to protect shooters and hunters from long-term hearing damage by reducing costs of suppressor safety devices