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MontanaHB 1669th Legislature, Regular Session (2025)HouseWALLET

Revise infrastructure loan program and tax credit

Sponsored By: Larry Brewster (Republican)

Signed by Governor

Taxation--CorporationsTaxation--Individual IncomeLocal GovernmentTaxationTaxation--CorporationsTaxation--Individual IncomeRevenue, State

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 2 costs, 1 mixed.

No double tax break for fees

Beginning with credits claimed after December 31, 2025, you cannot take both a deduction and the infrastructure use fee tax credit for the same fee on your Montana return. If you claim the credit, you must not also deduct that fee under individual or corporate income tax. This stops a double tax break and can raise taxes for businesses paying these fees.

Tighter caps on state business loans

The state limits this loan program’s size. Total loans for one jobs program cannot exceed $80 million; a separate program is capped at $70 million. Another loan track has a $50 million yearly cap. Each loan must be at least $250,000. For most loans, the amount cannot exceed $16,666 per expected job (this per‑job limit does not apply to loans under 17-6-317). These limits apply to loans made after the law takes effect.

New rules for small-business job loans

The law sets a clear job test for these loans: your project must add at least 15 full-time Montana jobs. Raising wages alone no longer qualifies for a loan. Loans must pay for business-enabling infrastructure that local or tribal governments build. The infrastructure can be collateral, and fees charged for its use repay the loan. The board also checks whether the community can support the needed infrastructure when sizing the loan. These rules apply to loans made after the law takes effect.

Sponsors & Cosponsors

Sponsor

  • Larry Brewster

    Republican • House

Cosponsors

  • Greg Hertz

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 334 • No: 64

Senate vote • 3/21/2025

Do Concur

Yes: 49 • No: 1

Senate vote • 3/20/2025

Do Concur

Yes: 50 • No: 0

House vote • 1/13/2025

Do Pass

Yes: 98 • No: 0

House vote • 1/10/2025

AMD-HB0016.001.002 Reavis DO PASS

Yes: 38 • No: 62

House vote • 1/10/2025

Do Pass

Yes: 99 • No: 1

Actions Timeline

  1. Chapter Number Assigned

    4/7/2025House

  2. Signed by Governor

    4/7/2025House

  3. Transmitted to Governor

    4/1/2025House

  4. Signed by President

    4/1/2025Senate

  5. Signed by Speaker

    3/28/2025House

  6. Returned from Enrolling

    3/25/2025House

  7. Sent to Enrolling

    3/21/2025House

  8. 3rd Reading

    3/21/2025Senate

  9. 2nd Reading

    3/20/2025Senate

  10. Committee Report

    2/6/2025Senate

  11. Committee Executive Action

    2/6/2025Senate

  12. Hearing

    1/16/2025Senate

  13. Referred to Committee

    1/15/2025Senate

  14. 1st Reading

    1/14/2025Senate

  15. Transmitted to Senate

    1/13/2025House

  16. 3rd Reading

    1/13/2025House

  17. 2nd Reading

    1/10/2025House

  18. 2nd Reading Motion to Amend

    1/10/2025House

  19. Committee Report

    1/9/2025House

  20. Committee Executive Action

    1/9/2025House

  21. Fiscal Note Printed

    1/7/2025House

  22. Fiscal Note Signed

    1/7/2025House

  23. Fiscal Note Received

    1/7/2025House

  24. Hearing

    1/6/2025House

  25. 1st Reading

    1/6/2025House

Bill Text

  • As Amended (Version 2)

    3/24/2025

    PDF

  • Enrolled

    3/24/2025

    PDF

  • Introduced

    11/26/2024

    PDF

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