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MT SB323

Bill

Status

Failed

5/23/2025

Primary Sponsor

Joshua Kassmier

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Reduces Montana's top marginal individual income tax rate from 5.9% to 5.4% for tax year 2026, then further to 4.9% for tax years beginning after December 31, 2026
  • Lowers the top tax rate on net long-term capital gains from 4.1% to 3.9% for all filing statuses
  • Increases the state earned income tax credit from 10% to 15% of the federal earned income tax credit amount, effective for tax years beginning after December 31, 2025
  • Maintains existing tax bracket thresholds: $41,000 for married joint filers, $30,750 for heads of household, and $20,500 for single filers and married filing separately
  • Lower bracket rate of 4.7% and capital gains lower bracket rate of 3.0% remain unchanged

Legislative Description

Revise individual income tax rates and earned income credit

Taxation--Individual Income

Last Action

(S) Died in Process

5/23/2025

Committee Referrals

Taxation2/14/2025

Full Bill Text

No bill text available