PRIA Logo™
MontanaHB 12969th Legislature, Regular Session (2025)HouseWALLET

Provide income tax benefit to support emergency response volunteers

Sponsored By: Llew Jones (Republican)

Became Law

Emergency and Disaster ServicesTaxation--Individual IncomeFires and Fire ProtectionRevenue, StateTaxation (Generally)

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

$3,000 tax break for volunteer responders

You can subtract $3,000 when you compute your state income tax (from federal taxable income) if you are a qualified volunteer firefighter or a qualified volunteer emergency care provider. You must be an active, unpaid member of the same volunteer fire company or the same emergency medical service for the entire calendar year. You must complete required training: 30 hours for firefighters, or the hours set by the state board of medical examiners for emergency care providers. This applies to tax years starting on or after January 1, 2026.

Annual inflation bump for seniors and volunteers

The age‑65 subtraction and the volunteer responder subtraction adjust for inflation each year. By November 1, the state multiplies the base amount by the year’s inflation factor, rounds to the nearest $10, and publishes the new amounts. You use the adjusted amount for that tax year. This starts for tax years that begin on or after January 1, 2027.

Sponsors & Cosponsors

Sponsor

  • Llew Jones

    Republican • House

Cosponsors

  • Wendy McKamey

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 311 • No: 87

House vote • 4/24/2025

Do Concur

Yes: 32 • No: 18

House vote • 4/23/2025

Place on Third Reading-Kassmier

Yes: 28 • No: 22

House vote • 4/23/2025

Take HB 129 from Comm-Kassmier

Yes: 26 • No: 23

House vote • 4/17/2025

Do Concur

Yes: 31 • No: 18

House vote • 2/5/2025

Do Pass

Yes: 96 • No: 4

House vote • 1/28/2025

Do Pass

Yes: 98 • No: 2

Actions Timeline

  1. Chapter Number Assigned

    5/16/2025House

  2. Signed by Governor

    5/12/2025House

  3. Transmitted to Governor

    5/5/2025House

  4. Signed by President

    5/2/2025Senate

  5. Signed by Speaker

    5/1/2025House

  6. Returned from Enrolling

    4/28/2025House

  7. Sent to Enrolling

    4/24/2025House

  8. 3rd Reading Concurred

    4/24/2025Senate

  9. Motion Carried

    4/23/2025Senate

  10. Taken from Committee; Placed on 2nd Reading

    4/23/2025Senate

  11. Rereferred to Committee

    4/17/2025Senate

  12. 2nd Reading Concurred

    4/17/2025Senate

  13. Committee Report--Bill Concurred

    4/16/2025Senate

  14. Committee Executive Action--Bill Concurred

    4/16/2025Senate

  15. Hearing

    3/12/2025Senate

  16. Referred to Committee

    2/20/2025Senate

  17. First Reading

    2/6/2025Senate

  18. Transmitted to Senate

    2/5/2025House

  19. 3rd Reading Passed

    2/5/2025House

  20. Committee Report--Bill Passed

    2/4/2025House

  21. Committee Executive Action--Bill Passed

    2/3/2025House

  22. Hearing

    1/29/2025House

  23. Rereferred to Committee

    1/28/2025House

  24. 2nd Reading Passed

    1/28/2025House

  25. Committee Report--Bill Passed

    1/17/2025House

Bill Text

  • Enrolled

    4/25/2025

    PDF

  • Introduced

    1/7/2025

    PDF

Related Bills

Back to State Legislation