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MontanaHB 12969th Legislature, Regular Session (2025)HouseWALLET

Provide income tax benefit to support emergency response volunteers

Sponsored By: Llew Jones (Republican)

Signed by Governor

Emergency ServicesTaxation--Individual IncomeFires and Fire ProtectionRevenue, StateTaxation

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Bill Overview

Analyzed Economic Effects

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

New $3,000 tax break for volunteer responders

Beginning with tax year 2026, qualified volunteer firefighters and volunteer emergency care providers can subtract $3,000 when figuring Montana income tax. You must be an active, unpaid member of the same Montana volunteer fire company or the same EMS service for the entire calendar year. You must complete at least 30 hours of required training (or the EMS hours set by the state board). The subtraction is taken from your federal taxable income to arrive at Montana taxable income.

Yearly inflation raises senior and volunteer tax breaks

Montana adjusts the age‑65 subtraction and the volunteer subtraction each year for inflation. The Department of Revenue does the calculation by November 1 and rounds to the nearest $10. The new amounts apply for that tax year. The inflation increase for the volunteer subtraction applies to tax years that start after December 31, 2026.

Sponsors & Cosponsors

Sponsor

  • Llew Jones

    Republican • House

Cosponsors

  • Wendy McKamey

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 312 • No: 87

Senate vote • 4/24/2025

Do Concur

Yes: 32 • No: 18

Senate vote • 4/23/2025

Place on Third Reading-Kassmier

Yes: 28 • No: 22

Senate vote • 4/23/2025

Take HB 129 from Comm-Kassmier

Yes: 26 • No: 23

Senate vote • 4/17/2025

Do Concur

Yes: 32 • 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

    4/24/2025Senate

  9. Motion

    4/23/2025Senate

  10. Take from Committee; Place on 2nd Reading

    4/23/2025Senate

  11. Rereferred to Committee

    4/17/2025Senate

  12. 2nd Reading

    4/17/2025Senate

  13. Committee Report

    4/16/2025Senate

  14. Committee Executive Action

    4/16/2025Senate

  15. Hearing

    3/12/2025Senate

  16. Referred to Committee

    2/20/2025Senate

  17. 1st Reading

    2/6/2025Senate

  18. Transmitted to Senate

    2/5/2025House

  19. 3rd Reading

    2/5/2025House

  20. Committee Report

    2/4/2025House

  21. Committee Executive Action

    2/3/2025House

  22. Hearing

    1/29/2025House

  23. Rereferred to Committee

    1/28/2025House

  24. 2nd Reading

    1/28/2025House

  25. Committee Report

    1/17/2025House

Bill Text

  • Enrolled

    4/25/2025

    PDF

  • Introduced

    1/7/2025

    PDF

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