MT SB157

Taxpayers who take the federal standard deduction may subtract 150% of their charitable contributions (calculated as if they had itemized on federal Schedule A) from Montana taxable income

Taxpayers who itemize on their federal return may subtract 50% of their federal charitable deduction from Montana taxable income

Amends Section 15-30-2120, MCA, governing adjustments to federal taxable income for determining Montana taxable income

Effective January 1, 2026, applying to tax years beginning after December 31, 2025