# Montana SB 157: Provide income tax deduction up to 150% for charitable donations

Montana SB 157, Provide income tax deduction up to 150% for charitable donations, is a 69th Legislature, Regular Session (2025) Senate bill sponsored by Daniel Emrich (Republican); status failed, last action 2025-05-23 (Died in Process) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MT-SB157-2025
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana SB 157
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Provide income tax deduction up to 150% for charitable donations
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-15
- Last action: 2025-05-23, Died in Process
- Sponsor: Daniel Emrich (Republican)
- Cosponsors: 0
- Subjects: Taxation, Taxation--Individual Income, Revenue, State
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Daniel Emrich (Republican), Senate

## Actions (11)

- 2025-05-23: Died in Process (Senate)
- 2025-04-07: Missed Deadline for Revenue Bill Transmittal (Senate)
- 2025-02-13: Tabled in Committee (Senate)
- 2025-01-30: Hearing (Senate)
- 2025-01-28: Fiscal Note Printed (Senate)
- 2025-01-27: Fiscal Note Unsigned (Senate)
- 2025-01-24: Fiscal Note Received (Senate)
- 2025-01-17: Fiscal Note Requested (Senate)
- 2025-01-17: Referred to Committee (Senate)
- 2025-01-16: 1st Reading (Senate)
- 2025-01-15: Introduced (Senate)

## Bill text

- Introduced, 2025-01-15: [PDF](https://docs.legmt.gov/download-ticket?ticketId=cb21d8aa-41fd-4764-9408-3487e2ed4efa)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)

## Sources
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=cb21d8aa-41fd-4764-9408-3487e2ed4efa)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-SB157-2025 (as of 2026-10-11).