Montana 2025 Regular Session

Montana Senate Bill SB93

Introduced
1/6/25  
Refer
1/13/25  
Engrossed
2/3/25  
Refer
2/4/25  
Refer
4/22/25  
Enrolled
4/29/25  

Caption

Revise income taxes related to retired military members

Impact

If enacted, SB93 will significantly affect Montana's tax landscape by amending Section 15-30-2120 of the Montana Code Annotated. It will potentially allow military retirees and their families to retain more of their retirement income, thus enhancing their financial stability. Furthermore, the elimination of the sunset provision will provide long-term predictability and certainty for those making financial plans around their military-related incomes. This could also attract more military families to relocate to or remain in Montana, positively impacting the local economy.

Summary

Senate Bill 93 (SB93) is an act aimed at revising income tax provisions in Montana concerning military pensions, retirement incomes, and survivor benefits. The bill expands the existing tax exemption for military-related incomes to a broader group of individuals who either became residents of Montana or maintained their residency after a certain date. Additionally, the bill seeks to eliminate the current five-year limit on claiming these exemptions and to remove the statutory sunset that was previously applied, ensuring sustained tax relief for eligible taxpayers.

Sentiment

The general sentiment around SB93 appears to be positive, especially among veteran advocacy groups and military families, who view it as a crucial recognition of their service. Legislators supporting the bill argue that it will ensure better financial security for military personnel and their dependents. However, some concerns may arise regarding the financial implications for the state's tax revenue as the bill expands the scope of tax exemptions.

Contention

While the bill enjoys broad support, notable points of contention may center around the fiscal responsibility of such tax exemptions. Critics might question the long-term sustainability of these financial concessions and how they fit within broader state budget considerations. Additionally, there is the potential for debate on whether the bill adequately addresses the needs of other senior citizens and non-military retirees, ensuring fairness in tax policy across different demographics.

Companion Bills

No companion bills found.

Similar Bills

MT SB104

Exempt retired military pensions from state income tax

MT SB157

Provide income tax deduction up to 150% for charitable donations

MT SB538

Provide income tax deduction for qualified business income

MT HB845

Increase IRC 529 education savings income tax deduction

MT HB132

Exempt a portion of interest earnings from individual income tax

MT HB129

Provide income tax benefit to support emergency response volunteers

MT HB827

Revise social security income taxation

MT HB89

Revise laws related to Montana national guard life insurance and court martials