All Roll Calls
Yes: 627 • No: 357
MontanaSB 32669th Legislature, Regular Session (2025)SenateWALLET
Generally revise laws related to MEDIA Act film tax credits
Sponsored By: Greg Hertz (Republican)
Became Law
Arts and AntiquitiesTaxation (Generally)Taxation--CorporationsTaxation--Individual IncomeRule MakingRevenue, State
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 3 benefits, 1 costs, 4 mixed.
Film credits and bonuses through 2045
The law gives a 20% base credit on in-state production spending. Projects can add bonuses for resident labor, internships, students, veterans, underserved-area work, studio rentals, and by using the Montana screen credit. Some bonuses have limits, like $150,000 per person and $50,000 per student, and certain cast/crew pay is limited to $7.5 million. The total credit in a year cannot be more than 35% of the project’s base investment. Work in a county with 14%+ of residents in poverty counts for an underserved-area bonus. The Department of Commerce designs and issues the Montana screen credit and sets the rules to get it. Credits are available through the tax year ending December 31, 2045.
Postproduction wage credit and application
Postproduction companies can claim a credit equal to 25% of qualified postproduction wages paid in Montana. The credit cannot be more than total pay to Montana workers for that year, is nonrefundable, and can be carried forward 5 years. You must apply in each year you plan to claim; a $500 fee applies in the first year only, and the Department of Commerce replies within 30 days. You cannot claim this wage credit for costs that also receive the media production credit.
Annual cap and set-asides for credits
Total approved media and postproduction credits cannot exceed $12 million each calendar year. Starting July 1, 2025, after earlier approvals are used, the remaining annual capacity is split: 10% for any project, 10% for independent films, 40% tied to rental costs of qualified Montana facilities, and 40% for Montana‑domiciled companies; all are first‑come, first‑served. Independent films are state‑certified with a budget of $3 million or less. A domiciled company is headquartered in Montana at least 1 year and keeps at least 15 resident FTEs paid above the state median with Montana tax withheld. By April 1 each year, any unclaimed balance from the prior year is released with a 2% fee. If your approved claim is denied only because the cap is full, you may move it to the next calendar year; carryforward periods do not extend.
Standards for Montana studio facilities
A qualified Montana facility must be at least 10,000 square feet and 25 feet from floor to truss. It must be built or renovated in Montana on or after January 1, 2025, with at least $10 million in capital spending. The owner must be subject to Montana income or corporate tax. Facilities that meet these standards can be used for credit benefits tied to rental costs.
Tighter payroll and claiming rules
Payments to loan‑out companies count only if the production withholds and pays Montana income tax at the highest rate on those payments. Withheld amounts are treated as the loan‑out’s withholding and must be allocated to its employees for Montana work; nonresident loan‑out employees are taxed as Montana nonresidents. Pay below the state minimum wage is excluded. For a single crew or production staff member (not an actor, director, producer, or writer), do not count compensation above $500,000 per production when figuring base investment; aggregate pay to the person and entities they own. Credits must be claimed on the correct return type, and partnership allocations are not recognized unless they have substantial economic effect under federal rules.
Who qualifies for film credits
A production qualifies if at least 60% of principal photography time is in Montana, or if its base investment is over $5,000,000. To get certified, applicants must plan a base investment of at least $350,000. The Department of Commerce may approve certain smaller projects, like commercials, music videos, games, interactive, and experimental work, with $50,000–$350,000 in base investment.
Training fund for Montana film jobs
The state creates a film industry workforce training account in the special revenue fund. Fees collected under the program go into this account. The Department of Labor and Industry uses the money for film workforce training in Montana.
Program purpose, 2025 start, and funding
The law applies to Montana income tax years that begin on or after January 1, 2025. It repeals Sections 1–9 of the 2021 film law. The program’s purpose now prioritizes Montana businesses, permanent infrastructure, career‑path training, and full‑time Montana jobs while limiting state liability. Application fees are deposited into a special revenue account and are statutorily appropriated to the Department of Commerce to run the program.
Sponsors & Cosponsors
Sponsor
Greg Hertz
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/29/2025
Do Pass
Yes: 31 • No: 19
Senate vote • 4/28/2025
Do Pass
Yes: 43 • No: 6
Senate vote • 4/25/2025
Do Concur
Yes: 62 • No: 38
Senate vote • 4/24/2025
Do Concur
Yes: 65 • No: 35
Senate vote • 4/22/2025
Cloture-Fitzpatrick S
Yes: 91 • No: 9
Senate vote • 4/22/2025
Do Concur
Yes: 52 • No: 48
Senate vote • 4/18/2025
Cloture-Albus
Yes: 82 • No: 13
Senate vote • 4/18/2025
Do Concur
Yes: 48 • No: 50
Senate vote • 4/18/2025
ReconsAction - Thane
Yes: 48 • No: 47
Senate vote • 4/18/2025
ReconsAction - Thane
Yes: 49 • No: 49
Senate vote • 4/4/2025
Do Pass
Yes: 29 • No: 20
Senate vote • 4/2/2025
Do Pass
Yes: 27 • No: 23
Actions Timeline
Chapter Number Assigned
5/16/2025SenateSigned by Governor
5/13/2025SenateTransmitted to Governor
5/5/2025SenateSigned by Speaker
5/5/2025HouseSigned by President
5/2/2025SenateReturned from Enrolling
4/30/2025SenateSent to Enrolling
4/29/2025Senate3rd Reading Passed as Amended by House
4/29/2025Senate2nd Reading House Amendments Concurred
4/28/2025SenateReturned to Senate with Amendments
4/25/2025House3rd Reading Concurred
4/25/2025House2nd Reading Concurred
4/24/2025HouseCommittee Report--Bill Passed as Amended
4/24/2025HouseCommittee Executive Action--Bill Concurred as Amended
4/23/2025HouseHearing
4/22/2025HouseRereferred to Committee
4/22/2025House2nd Reading Concurred
4/22/2025HouseReconsidered Previous Action; Placed on 2nd Reading
4/18/2025HouseReconsidered Previous Action; Placed on 2nd Reading
4/18/2025House2nd Reading Not Concurred
4/18/2025HouseFiscal Note Requested
4/16/2025SenateCommittee Report--Bill Concurred as Amended
4/16/2025HouseCommittee Executive Action--Bill Concurred as Amended
4/16/2025HouseHearing
4/9/2025HouseRevised Fiscal Note Printed
4/8/2025Senate
Bill Text
Enrolled
4/29/2025
As Amended (Version 4)
4/24/2025
As Amended (Version 3)
4/16/2025
As Amended (Version 2)
3/31/2025
Introduced
2/13/2025