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MontanaHB 32969th Legislature, Regular Session (2025)HouseWALLET

Make the Montana ammunition act permanent

Sponsored By: Ed Byrne (Republican)

Signed by Governor

Guns and WeaponsTaxation--PropertyRevenue, StateTaxationTaxation--Individual IncomeTaxation--CorporationsRevenue, Local

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Bill Overview

Analyzed Economic Effects

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

Big state tax break for ammo makers

The law exempts Montana businesses whose main work is making ammunition parts from many state taxes on that activity. It removes state educational property tax and the business equipment tax, and it exempts related state income taxes. Corporations whose main business is this manufacturing can also exclude that income from Montana corporate tax. Local property taxes still apply, and employers still owe unemployment and workers’ comp payroll taxes. Real property is covered only if within 500 yards of a plant or on-site storage, and products must be sold in Montana at no higher in-state prices with no contracts blocking in-state sales.

Tax break for lenders to ammo makers

Investors or lenders who make bona fide, arm's-length loans to qualifying Montana ammunition-component makers do not pay Montana income tax on the income from those loans. The break applies to both individual and corporate filers; corporations may exclude that loan income from corporate tax. It covers only income tied to the loan, and it does not remove employer payroll taxes.

Tax breaks start 2025, end 2035

The law applies to tax years that start on or after January 1, 2025. Qualifying businesses and lenders can claim the exclusions for 2025 and later years and may seek refunds as needed. All tax breaks in this act end on December 31, 2035. After that date, the exemptions and exclusions no longer apply unless the state renews them.

Sponsors & Cosponsors

Sponsor

  • Ed Byrne

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 422 • No: 274

Senate vote • 4/30/2025

Do Adopt

Yes: 41 • No: 9

House vote • 4/30/2025

Do Adopt

Yes: 55 • No: 45

Senate vote • 4/29/2025

Do Adopt

Yes: 46 • No: 3

House vote • 4/29/2025

Do Adopt

Yes: 60 • No: 40

House vote • 4/17/2025

Do Concur

Yes: 44 • No: 56

Senate vote • 4/14/2025

Do Concur

Yes: 34 • No: 14

Senate vote • 4/12/2025

Do Concur

Yes: 39 • No: 11

House vote • 3/28/2025

Do Pass

Yes: 51 • No: 48

House vote • 3/27/2025

Do Pass

Yes: 52 • No: 48

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

    4/30/2025Senate

  9. 3rd Reading Conference Committee Report

    4/30/2025House

  10. 2nd Reading Conference Committee Report

    4/29/2025House

  11. 2nd Reading Conference Committee Report

    4/29/2025Senate

  12. Hearing

    4/25/2025House

  13. Conference Committee Appointed

    4/24/2025Senate

  14. Hearing Canceled

    4/24/2025House

  15. Conference Committee Appointed

    4/22/2025House

  16. 2nd Reading Senate Amendments

    4/17/2025House

  17. Returned to House with Amendments

    4/14/2025Senate

  18. 3rd Reading

    4/14/2025Senate

  19. 2nd Reading

    4/12/2025Senate

  20. Committee Report

    4/9/2025Senate

  21. Committee Executive Action

    4/9/2025Senate

  22. Hearing

    4/4/2025Senate

  23. 1st Reading

    3/31/2025Senate

  24. Referred to Committee

    3/31/2025Senate

  25. Transmitted to Senate

    3/28/2025House

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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