Montana 2023 Regular Session

Montana Senate Bill SB15

Introduced
11/28/22  

Caption

Provide for all ages homeowner and renter tax credit

Impact

The bill's enactment is expected to have multiple effects on state tax laws, particularly regarding residential property tax relief. By allowing taxpayers under the age of 62 to access the credit—with set conditions—the bill aims to bolster housing affordability for younger taxpayers. Additionally, it mandates a copayment structure that could influence how the tax credit is accessed and claimed, bringing in additional considerations for fiscal management and public funding. The proposed increase in the maximum credit amount indicates a significant shift towards aiding homeowners and renters alike, responding to ongoing economic challenges.

Summary

Senate Bill 15 aims to revise the residential property tax credit system in Montana. It is designed to extend eligibility for the property tax credit to taxpayers of all ages while mandating a copayment for those under 62 years old. Notably, the bill proposes an increase in the maximum allowable credit amount and grants extended rulemaking authority related to the credit, thereby enhancing the state’s ability to manage the tax credit program effectively. This legislation is positioned to impact a significant demographic, providing financial relief while ensuring that the program can accommodate a broader range of residents.

Contention

Key points of contention may arise within legislative discussions, particularly surrounding the impacts of the copayment requirement on lower-income residents. Critics may express concern over whether this aspect could deter individuals from claiming the credit, undermining the bill's intent to provide relief. Furthermore, the expanded eligibility and credit increase may lead to debates regarding the sustainability of funding and potential strains on the budget, especially in light of economic uncertainties. Proponents will likely argue that the changes are necessary to adapt to evolving demographic needs while ensuring that tax relief is equitable across various income brackets.

Companion Bills

No companion bills found.

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