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MontanaHB 32969th Legislature, Regular Session (2025)HouseWALLET

Make the Montana ammunition act permanent

Sponsored By: Ed Byrne (Republican)

Became Law

Guns and WeaponsTaxation--PropertyRevenue, StateTaxation (Generally)Taxation--Individual IncomeTaxation--CorporationsRevenue, Local

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Bill Overview

Analyzed Economic Effects

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

Lower state taxes for ammo makers

The law lowers state taxes for businesses that mainly make ammunition parts in Montana. Income from that manufacturing is subtracted when Montana figures state income tax for owners and pass-throughs. Business equipment and the state education share of property tax on manufacturing property are exempt, including property within 500 yards of buildings used to make or store products. Products must be sold in Montana and priced no higher here than to out-of-state buyers, and you cannot lock all sales to out of state. Local property taxes and employer payroll taxes still apply, and these changes apply to tax years starting January 1, 2025.

Corporate tax relief for ammo makers, lenders

Corporations that mainly make ammunition parts in Montana can exclude that manufacturing income from Montana gross income. Corporations can also exclude income from bona fide, arms-length loans to qualifying manufacturers. These exclusions apply only to qualifying income and companies that meet the law’s in-state sales and pricing rules. They apply to tax years starting January 1, 2025.

Tax break for lending to ammo makers

If you earn income from a real, arms-length loan to a qualifying Montana ammunition-parts maker, that loan income is not taxed by Montana. This covers both individual and corporate state income taxes. Only bona fide, arms-length loans qualify. The manufacturer must keep products for sale in Montana, price in-state no higher than out-of-state, and avoid exclusive out-of-state deals. These changes apply to tax years starting January 1, 2025.

Sponsors & Cosponsors

Sponsor

  • Ed Byrne

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 419 • No: 271

House vote • 4/30/2025

Do Adopt

Yes: 41 • No: 9

House vote • 4/30/2025

Do Adopt

Yes: 55 • No: 45

House vote • 4/29/2025

Do Adopt

Yes: 58 • No: 40

House vote • 4/29/2025

Do Adopt

Yes: 45 • No: 3

House vote • 4/17/2025

Do Concur

Yes: 44 • No: 55

House vote • 4/14/2025

Do Concur

Yes: 34 • No: 14

House vote • 4/12/2025

Do Concur

Yes: 39 • No: 10

House vote • 3/28/2025

Do Pass

Yes: 51 • No: 48

House vote • 3/27/2025

Do Pass

Yes: 52 • No: 47

Actions Timeline

  1. Chapter Number Assigned

    5/19/2025House

  2. Signed by Governor

    5/13/2025House

  3. Transmitted to Governor

    5/7/2025House

  4. Signed by President

    5/6/2025Senate

  5. Signed by Speaker

    5/5/2025House

  6. Returned from Enrolling

    5/2/2025House

  7. Sent to Enrolling

    4/30/2025House

  8. 3rd Reading Conference Committee Report Adopted

    4/30/2025Senate

  9. 3rd Reading Conference Committee Report Adopted

    4/30/2025House

  10. 2nd Reading Conference Committee Report Adopted

    4/29/2025House

  11. 2nd Reading Conference Committee Report Adopted

    4/29/2025Senate

  12. Conference Committee Report Received

    4/28/2025House

  13. Hearing

    4/25/2025House

  14. Conference Committee Appointed

    4/24/2025Senate

  15. Hearing Canceled

    4/24/2025House

  16. Conference Committee Appointed

    4/22/2025House

  17. 2nd Reading Senate Amendments Not Concurred

    4/17/2025House

  18. Returned to House with Amendments

    4/14/2025Senate

  19. 3rd Reading Concurred

    4/14/2025Senate

  20. 2nd Reading Concurred

    4/12/2025Senate

  21. Committee Report--Bill Concurred as Amended

    4/9/2025Senate

  22. Committee Executive Action--Bill Concurred as Amended

    4/9/2025Senate

  23. Hearing

    4/4/2025Senate

  24. First Reading

    3/31/2025Senate

  25. Referred to Committee

    3/31/2025Senate

Bill Text

  • Enrolled

    5/1/2025

    PDF

  • As Amended (Version 3)

    4/9/2025

    PDF

  • As Amended (Version 2)

    3/19/2025

    PDF

  • Introduced

    1/28/2025

    PDF

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