Montana 2025 Regular Session

Montana House Bill HB440

Introduced
2/7/25  
Refer
2/10/25  
Refer
2/24/25  

Caption

Providing tax incentives to put Montana-produced food first

Impact

If enacted, HB 440 will amend existing laws related to individual and corporate income tax, focusing on enhancing the economic viability of local agricultural businesses. By reducing the tax burden on income derived from the sale of Montana-produced food, the bill is expected to stimulate the industry, promoting local farms and food producers. This shift towards prioritizing local food sources could yield positive economic outcomes not only for farmers but also for the overall economy by boosting local purchasing and consumption patterns.

Summary

House Bill 440, introduced by a diverse group of lawmakers, aims to provide tax incentives specifically for the sale of Montana-produced food. The bill proposes a subtraction from both individual and corporate income taxes for the income generated from these sales. With the objective of supporting local agriculture, the legislation emphasizes the importance of prioritizing locally sourced food as beneficial for both consumers and producers in Montana. The bill specifies that any income from the sale of Montana-produced food, defined clearly in the text, will be eligible for this tax incentive, encouraging retailers and consumers to favor local products.

Sentiment

The general sentiment surrounding HB 440 appears to be positive among proponents who believe in the necessity of supporting local agriculture. Advocates argue that this legislation will help preserve Montana's agricultural heritage and enhance food security. However, some concern was raised regarding the sustainability of these tax incentives and their long-term impact on the state's revenue. As such, while many express enthusiasm for promoting local food production, there are discussions on ensuring that this initiative doesn't compromise fiscal responsibilities.

Contention

Despite the overall support for HB 440, there are points of contention related to the potential implications of tax incentives against broader tax policy considerations. Critics may argue that focusing on specific industries could lead to an uneven playing field, where other sectors do not receive similar benefits. Furthermore, questions about the bill's effectiveness in significantly boosting local food sales or if it may inadvertently favor larger producers over smaller farms remain. The debate highlights a critical discussion on balancing agricultural support with equitable tax practices and sustainability.

Companion Bills

No companion bills found.

Similar Bills

MT HB129

Provide income tax benefit to support emergency response volunteers

MT HB845

Increase IRC 529 education savings income tax deduction

MT SB104

Exempt retired military pensions from state income tax

MT SB93

Revise income taxes related to retired military members

MT SB157

Provide income tax deduction up to 150% for charitable donations

MT SB538

Provide income tax deduction for qualified business income

KS SB126

Providing an individual income tax credit for certain residential solar and wind energy property expenditures, a subtraction modification to permit the carryforward of certain net operating losses for individuals and a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS HB2109

Increasing the income limit for the income tax subtraction modification for social security income and providing that all social security benefits qualify for the subtraction modification commencing in tax year 2026.