MT SB171

Allocates 10% of excess general fund revenue to the Montana Coal Severance Tax Permanent Fund after the budget stabilization reserve fund reaches 16% and the capital developments long-range building program account reaches 12% of general revenue appropriations

Reduces the portion of excess funds remaining in the general fund from 25% to 15% to accommodate the new coal trust allocation

Maintains existing distribution of 75% of excess funds to the tax rebate account established in 17-7-134

Amends Section 17-7-130, MCA governing the budget stabilization reserve fund rules for deposits and transfers

Effective date: July 1, 2025