Montana 2025 Regular Session

Montana House Bill HB129

Introduced
1/7/25  
Refer
1/8/25  
Refer
1/28/25  
Engrossed
2/5/25  
Refer
2/20/25  
Refer
4/17/25  
Enrolled
4/24/25  

Caption

Provide income tax benefit to support emergency response volunteers

Impact

If enacted, HB 129 will amend Montana's tax code by adding Section 15-30-2120, allowing volunteer emergency responders to deduct an additional $3,000 from their taxable income, based on their active service. This change is expected to encourage more individuals to engage in volunteer service by providing them with financial relief, thereby potentially increasing volunteerism in fire and emergency services. Furthermore, it aligns with broader efforts to support first responders, especially as communities increasingly rely on these volunteers for emergency preparedness and response.

Summary

House Bill 129 aims to provide a tax benefit for volunteer firefighters and emergency care providers in Montana by allowing a deduction from taxable income. This legislation specifically supports full-service volunteers, granting them a financial incentive as recognition for their service to the community. The bill also establishes a mechanism for annual adjustments to the deduction amount based on inflation, ensuring that the benefit retains its value over time. The initiative is particularly timely given the ongoing challenges faced by volunteers in emergency response services across the state.

Sentiment

The general sentiment surrounding HB 129 appears to be positive among supporters who see the bill as a necessary action to recognize the contributions of volunteer emergency personnel. Advocates argue that such incentives are vital for recruiting and retaining volunteers, especially in rural and underserved areas. However, there may be concerns from those wary about the potential financial implications for the state budget if tax incentives grow substantially over time. Despite this, the prevailing view leans towards appreciation for the enhancement of benefits for individuals serving critical roles in their communities.

Contention

Notably, while the legislation generally garners support, some debate arises around the appropriateness of tax deductions for volunteer roles, with critics questioning whether it sets a precedent for broader tax benefits unrelated to active income production. Differing opinions on the prioritization of funding for emergency services versus other state needs may surface as discussions unfold. Ultimately, HB 129 reflects a significant legislative move towards sustaining volunteerism within critical public services while balancing the need for fiscal responsibility.

Companion Bills

No companion bills found.

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