# Montana SB 99: Revise unrelated business taxable income to include certain rental and accommodations income

Montana SB 99, Revise unrelated business taxable income to include certain rental and accommodations income, is a 69th Legislature, Regular Session (2025) Senate bill sponsored by Becky Beard (Republican); status failed, last action 2025-05-23 (Died in Committee) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/MT-SB99-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana SB 99
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Revise unrelated business taxable income to include certain rental and accommodations income
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-06
- Last action: 2025-05-23, Died in Committee
- Sponsor: Becky Beard (Republican)
- Cosponsors: 0
- Subjects: Taxation, Agriculture, Taxation--Corporations, Revenue, State
- Touches household money: no
- Roll calls: 2 (57 yes, 43 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Becky Beard (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-31 | Senate | Do Pass | pass | 27 | 23 |   |
| 2025-01-30 | Senate | Do Pass | pass | 30 | 20 |   |

## Actions (19)

- 2025-05-23: Died in Committee (House)
- 2025-02-27: Committee Executive Action (Senate)
- 2025-02-18: Tabled in Committee (House)
- 2025-02-05: Hearing (House)
- 2025-02-03: 1st Reading (House)
- 2025-02-03: Referred to Committee (House)
- 2025-01-31: Transmitted to House (Senate)
- 2025-01-31: 3rd Reading (Senate)
- 2025-01-30: 2nd Reading (Senate)
- 2025-01-28: Committee Report (Senate)
- 2025-01-27: Committee Executive Action (Senate)
- 2025-01-15: Hearing (Senate)
- 2025-01-15: Fiscal Note Printed (Senate)
- 2025-01-15: Fiscal Note Unsigned (Senate)
- 2025-01-14: Fiscal Note Received (Senate)
- 2025-01-13: Referred to Committee (Senate)
- 2025-01-07: 1st Reading (Senate)
- 2025-01-06: Fiscal Note Requested (Senate)
- 2025-01-06: Introduced (Senate)

## Bill text

- As Amended (Version 2), 2025-01-28: [PDF](https://docs.legmt.gov/download-ticket?ticketId=c2663e63-315f-4677-8b50-2a1fc8f59c67)
- Introduced, 2025-01-06: [PDF](https://docs.legmt.gov/download-ticket?ticketId=864d633e-6ce9-4d88-b575-131352d69faa)

## 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
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=c2663e63-315f-4677-8b50-2a1fc8f59c67)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=864d633e-6ce9-4d88-b575-131352d69faa)

## 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-SB99-2025 (as of 2026-10-16).