All Roll Calls
Yes: 629 • No: 357
MontanaSB 32669th Legislature, Regular Session (2025)SenateWALLET
Generally revise laws related to MEDIA Act film tax credits
Sponsored By: Greg Hertz (Republican)
Signed by Governor
ArtsTaxationTaxation--CorporationsTaxation--Individual IncomeRule MakingRevenue, State
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 0 benefits, 1 costs, 6 mixed.
New rules for film production credits
The media production credit stays in place through the tax year ending December 31, 2045. You get 20% of in‑state spending, plus add‑ons for resident and certain nonresident workers, actors (first $7.5 million), Montana students (up to $50,000 each), and veterans or tribal members (up to $150,000 each). Studio rentals, spending in underserved areas, and using the Montana screen credit can boost the total, but your yearly credit cannot be more than 35% of base investment. Unused credits carry forward five years and can be transferred, but they are not refundable and you cannot also deduct the same costs. Only the first $500,000 of pay per crew or production staffer (not actors/directors/producers/writers) counts; pay run through related entities is combined as wages. Only airfare bought through a Montana travel agency and insurance/bonds from a Montana insurance agency count as production expenses, and postproduction costs do not. When one production company hires another, the hiring company claims the credit.
Postproduction wages credit and rules
Postproduction companies can claim a credit equal to 25% of qualified postproduction wages paid in Montana, up to the company’s total Montana payroll for the year. The credit is available through the tax year ending December 31, 2045, is not refundable, and unused amounts carry forward five years. Wages count even if the footage was shot outside Montana, and eligible work includes editing, sound, VFX, scoring, animation, and similar tasks. You cannot take this credit for costs already used to claim the media production credit. You must apply in the year you claim and pay a $500 fee the first year; if you claim again, apply each year.
Annual $12M cap and allocations
All media and postproduction credits together are capped at $12 million each calendar year. Until pre‑2025 approvals are fully used, the whole pool covers those earlier approvals; after that, the yearly pool splits 10% any project, 10% independent films, 40% tied to qualified Montana facility rentals, and 40% for domiciled companies. By April 1 after the spending year, unclaimed balances open first‑come, first‑served, less a 2% fee that funds a Film Industry Workforce Training Account. If a pre‑2025 credit is blocked by the cap, you can use it the next year, but carryforward time does not extend. Revenue may waive penalties and interest when caps disallow a claim, and both agencies post available and unallocated credits online. Application fees go into a special state account to run the program, and the training account pays for industry training.
Stronger tax compliance for productions
If you pay a loan‑out company for work done in Montana, you must withhold Montana income tax at the highest rate and allocate it to the workers. Nonresident loan‑out employees are taxable in Montana, and penalties and interest can apply for failures to withhold. The Department of Commerce can revoke certifications for obscenity or promotion violations, and the Department of Revenue must take back any credits with penalties and interest, even after transfers. Corporations, individuals, and partners must claim credits on the right returns, and partnership allocations must have substantial economic effect. Filers must report credits claimed, transferred, and carried forward on their returns.
Certification, fees, and Montana promotion
Before main filming starts, you must apply for certification and pay a $500 fee. Your application must say you will include a qualified Montana promotion and plan a base investment of at least $350,000 (or at least $50,000 for approved small projects). The Department of Commerce can approve certain smaller projects like commercials, music videos, and games between $50,000 and $350,000. The Department designs the official Montana screen credit and promotion programming, and you must follow the placement and timing rules to qualify. The Department also sets rules and an appeal process for denials or revocations.
Who counts as a qualified production
A project qualifies if it films at least partly in Montana and either does 60% or more of principal photography in‑state or has base investment over $5,000,000. Many formats can qualify, but news, local‑interest programming, internet‑only commercials, infomercials, solicitation work, obscene content, and films built mostly from non‑Montana stock footage do not. A domiciled company is headquartered in Montana at least one year for production work and keeps at least 15 resident FTEs paid above the state median with Montana withholding. An independent film has a Department‑approved budget of $3,000,000 or less. A qualified Montana facility has 10,000+ square feet, at least 25 feet to truss, is built or renovated on or after January 1, 2025, and has $10 million+ in capital spend. A county is an underserved area if 14% or more of people are in poverty. The law directs administrators to favor Montana firms, permanent facilities, and full‑time Montana jobs.
New law replaces 2021 program
This law takes effect on passage. It applies to income tax years that begin on or after January 1, 2025. It repeals Sections 1 through 9 of Chapter 509, Laws of 2021.
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: 44 • No: 6
House vote • 4/25/2025
Do Concur
Yes: 62 • No: 38
House vote • 4/24/2025
Do Concur
Yes: 65 • No: 35
House vote • 4/22/2025
Cloture-Fitzpatrick S
Yes: 91 • No: 9
House vote • 4/22/2025
Do Concur
Yes: 52 • No: 48
House vote • 4/18/2025
ReconsAction - Thane
Yes: 49 • No: 49
House vote • 4/18/2025
ReconsAction - Thane
Yes: 48 • No: 47
House vote • 4/18/2025
Do Concur
Yes: 49 • No: 50
House vote • 4/18/2025
Cloture-Albus
Yes: 82 • No: 13
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 House Amendments
4/29/2025Senate2nd Reading House Amendments
4/28/2025SenateReturned to Senate with Amendments
4/25/2025House3rd Reading
4/25/2025House2nd Reading
4/24/2025HouseCommittee Report
4/24/2025HouseCommittee Executive Action
4/23/2025HouseHearing
4/22/2025HouseRereferred to Committee
4/22/2025House2nd Reading
4/22/2025HouseReconsidered Previous Action
4/18/2025HouseReconsidered Previous Action
4/18/2025House2nd Reading
4/18/2025HouseFiscal Note Requested
4/16/2025SenateCommittee Report
4/16/2025HouseCommittee Executive Action
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