[{"_1":2,"_124":-5,"_125":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100,112],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6100433,"mediaKeyId","2813595-03de09848f9cb8aebbc67f08d0e77c31","parentId",2813595,"title","Bill would tighten certification and transparency for student scholarship organizations but not alter Big Sky program","audioSeconds",601,"startMs",10434000,"endMs",11035000,"viewUrl","/Search/View?dp=1&key=2813595-03de09848f9cb8aebbc67f08d0e77c31&start=10434&end=11035","thumbnailUrl","https://assets.pipeline.soar.com/2813595-03de09848f9cb8aebbc67f08d0e77c31/thumbnail_10434000.jpg","articleUrl","/articles/6100433/Montana/Bill-would-tighten-certification-and-transparency-for-student-scholarship-organizations-but-not-alter-Big-Sky-program","mediaUrl","https://secure.pipeline.soar.com/6100433-09aa293ae53d8a26feac3a19b559e1d1/orig.mp4?Expires=1771120597&Signature=m0AZK0rV074dS7d0QiJ5CBASltkDYiRuZqyluORbRa4dXSAoOkprRqy~QcmaCdvHCbU1k4DpocJPrT9Y84t8PFpXPumjogWhEdzKFKT~CjXGnTPWLcDrObwdMMJrZgsNO0P~kpTY7OktJ83ggd0QyKR3QJ3Y6rDLxrK1Ht8xccsUWhGtKfYRB9zEqiPZfVeEqrkJcOMNoEZh1TXxS7S-qPlN1Etk3QMvc290ou4RMnWdGqmX~ro3u~Tnjbp8zueJSxkLeJvgd0C6X1eQ4Shnh3t11I86zIIE2lcX9qEWf-7ufwRuqMR11e7iiv6NMp5ywDwd4Ab1vv~IOkFG-MK8uQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-03-28T00:00:00Z","article","Senator Sue Vinton introduced Senate Bill 253 to revise administrative and certification processes for student scholarship organizations (SSOs) that participate in the Big Sky Scholarship program.

Vinton emphasized that the bill does not change the underlying Big Sky Scholarship statute or program eligibility; instead it would require SSOs to be certified by the Department of Revenue before accepting donations, require recertification every two years, provide a 30-day cure period for deficiencies and enable a transfer of funds to another certified SSO if an organization is found ineligible. The bill also directs SSOs to publish their scholarship-application and award processes and requires the Department of Revenue to maintain a public-facing list of certified SSOs, a hyperlink to each SSO’s website and additional reporting columns showing the number and amount of scholarships provided to each school in the prior school year.

Proponents, including ACE Scholarships, described the changes as straightforward transparency and accountability measures that would not change family access or program eligibility and would help parents identify how to apply and which education providers receive scholarships. Department of Revenue staff participated as informational witnesses; sponsor and proponents said they had worked with DOR and that the changes were intended to strengthen public-facing information without creating unnecessary regulation.

Committee questions focused on implementation, whether existing SSOs would be disqualified (the sponsor answered no), and a disputed fiscal-note staffing estimate. Senator Vinton said she had discussed staffing and that the financing claims committee adjusted an initial DOR request; she reported the Senate finance committee reduced a DOR FTE request but that further negotiation with the department was ongoing.

Why it matters: the bill clarifies certification steps and increases transparency to help families and oversight of tax-credit-funded scholarships while leaving program eligibility intact.

What’s next: Vinton asked the House Taxation Committee to concur on the bill; DOR and proponents indicated further work could reconcile staffing and implementation details.

Quotes
\"SB 253 is a straightforward common-sense bill that was developed in collaboration with the DOR,\" said Shane Scanlon of ACE Scholarships.

Ending
Sponsor and proponents said the changes would improve parental access to information and strengthen program integrity; the committee will consider fiscal and staffing details before moving forward.","mediaType","Video","parentTitle","House Taxation - Friday, Mar 28, 2025 07:55 - 11:27","oneSentenceSummary","Senate Bill 253 would require upfront certification, biennial recertification and enhanced public reporting for student scholarship organizations participating in Montana’s Big Sky Scholarship program.","taxTitle","2025 Legislature MT, Montana","taxId",77694,"location","Montana","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6100438,"Bill to offset ATF suppressor tax advances amid hearing that split testimony between safety and fiscal concerns",2919,7390000,10309000,"/Search/View?dp=1&key=2813595-03de09848f9cb8aebbc67f08d0e77c31&start=7390&end=10309","https://assets.pipeline.soar.com/2813595-03de09848f9cb8aebbc67f08d0e77c31/thumbnail_7390000.jpg","/articles/6100438/Montana/Bill-to-offset-ATF-suppressor-tax-advances-amid-hearing-that-split-testimony-between-safety-and-fiscal-concerns","https://secure.pipeline.soar.com/6100438-6622e6ffe990ce899c9167d8d161160a/orig.mp4?Expires=1771120597&Signature=Lk5HpQJ0BMTIhEqf0H8YWZUaAWO91fWP5b10TP8lI~lHQeAEMMxPe1VY6p5SG70t51HpJbvHGO7eX-bptK3zXbX24800FIyPpkPdJUx3~lItuPMygFFSwQB0itYUxx6Qvi4ydlI3GWKSFSgeiSLKxBLkJC98xlUuQS1niJbq1XL0~IbZTI7ZalSudLmm~ejwzCx1rO8EwS83H8dwN90OgM~TyRf6x3pqT2tmhLmgjTvCaW0P4LZidNu5Jsyhhg7e7-0hOlH8cojDlduFlXtdN~yX41WpDQUclFTBRpa86ooVwY0jlKjZj6mptDT9hqIzXAi2SBWMp~IoPM7Z6va0dQ__&Key-Pair-Id=KUT5TJCACFTXG","Representative Lucas Schubert opened the hearing on House Bill 854, proposing a refundable $50 Montana income tax credit — one per taxpayer per year — to offset the $200 federal transfer tax required to acquire a firearm suppressor under the National Firearms Act.

Schubert said the pilot credit would expire after tax year 2027, include automatic contingencies if the federal tax changes, and is aimed at reducing noise-induced hearing damage among hunters and recreational shooters. Proponents included sportsmen, a senator appearing in support, the American Suppressor Association and the NRA. Witnesses described suppressors as hearing-protection devices that reduce peak decibels and help youth and novice shooters learn more comfortably; industry witnesses and a tax accountant said a $50 state credit could push more buyers to purchase suppressors that already require background checks and a federal stamp process.

Opponents included the Montana Society of CPAs, which testified against adding tax credits because of code complexity; DOR staff attended as informational witnesses and explained implementation and recordkeeping issues. Committee members raised implementation and privacy questions about whether the state would keep purchaser-level records linked to suppressor ownership and asked about the fiscal note: the sponsor and witnesses cited an expected revenue impact in the low hundreds of thousands — approximately $182,000 per year / about $362,000 in the upcoming biennium, per sponsor references to the fiscal note.

Additional technical points: witnesses noted that suppressors are federally regulated (background checks, fingerprints, tax stamp), that prices vary (common prices range roughly $300–$1,200 depending on caliber and technology), and that suppressors are widely used on rifles, semiautomatic pistols and some shotguns but are not effective on most revolvers because of the cylinder-barrel gap.

Why it matters: the proposal uses state tax policy to offset a federal excise-like stamp; it raises policy questions about state subsidization of items regulated federally and about privacy and recordkeeping if the state were to link tax credits to federally registered suppressors.

What’s next: the committee discussed portability of records and the fiscal-note assumptions; members recommended further deliberation and possible amendments on administration or privacy safeguards.

Quotes
\"This bill offers a $50 tax credit…to offset the cost of the ATF's $200 tax for a Form 1 or Form 4 purchase of a firearm suppressor,\" Representative Lucas Schubert said, introducing the measure.
\"Suppressors have been one of the most heavily regulated and taxed items in this country since 1934,\" said Owen Miller with the American Suppressor Association.

Ending
Committee members requested additional details on implementation, potential recordkeeping and privacy protections and awaited the fiscal office’s formal estimates before considering any vote.","Rep. Lucas Schubert introduced HB 854 to provide a refundable $50 state credit to offset the $200 ATF federal tax on firearm suppressors; supporters framed it as a hearing-safety incentive and youth-hunter encouragement, while the Montana Society of CPAs opposed adding a new state tax credit.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6100443,"Coal washing tax deduction debated as Signal Peak supporters urge extension, opponents call it an unnecessary subsidy",3368,5185000,8553000,"/Search/View?dp=1&key=2813595-03de09848f9cb8aebbc67f08d0e77c31&start=5185&end=8553","https://assets.pipeline.soar.com/2813595-03de09848f9cb8aebbc67f08d0e77c31/thumbnail_5185000.jpg","/articles/6100443/Montana/Coal-washing-tax-deduction-debated-as-Signal-Peak-supporters-urge-extension-opponents-call-it-an-unnecessary-subsidy","https://secure.pipeline.soar.com/6100443-f11bc695f955369b59e9ace003a6369d/orig.mp4?Expires=1771120597&Signature=auCFEpKQp54gCI0pFTLHDMwFFwLnWjbr8Q903DmtkjcwnRoLxlXH-Y2yN4B-yxZE6szjKR8txKdzOHZDKsVfEAS3BSprcn-hZtNcdUJPt-OFVkOsEcuM2EIvp7U~EGaRcp--BPCMBsBL5LUWiIyvrIx9jAyuRu~4nW-LQyWarM0dgWxIbpDnAOoZaaG4xopMsMswEuWUCB218keGaupAUDKef2A~jS4Of65XD9TRtQx~Nn3qtVIfSbiBMWVFoAFOrAsAZcwyeJ97TIodMm~FdqygY-o5wlkR~YvMGoY4fq3WUud1B62oLlaxsQCE-AMKYdTn01ei5hRRyAkv3KVSbw__&Key-Pair-Id=KUT5TJCACFTXG","Representative Brewster introduced House Bill 858 to extend a coal-washing deduction in the state coal severance tax code.

Proponents — including counsel Charles Denow for Signal Peak Energy, George Harris of the Montana Coal Council and local officials such as Roundup Mayor Sandra Jones — said the deduction recognizes the value-adding effect of washing coal, which increases mine sales prices and downstream tax and royalty revenue. Denow presented federal Energy Information Administration data showing volatility in mine-sale prices and cited the federal regulation (30 CFR 1206.258) governing coal-washing allowances for federal royalties, arguing for consistency between federal and state treatment.

Supporters told the committee the Signal Peak washing plant represents a major local employer and tax base for Musselshell County and that extending the deduction is necessary to keep the plant operating and preserve jobs and local revenues. They asked for removal of an upcoming sunset provision or at least an extension.

Opponents said the deduction is a routine business expense, not a special subsidy, and noted that underground coal has a different severance tax rate than surface mines; they urged letting the existing incentive sunset. One opponent asked whether the mine’s reported large severance-tax payments ($60 million in 2024, cited by a proponent) and fiscal notes showing an additional $884,000 estimated fiscal impact in FY2026 made the credit unnecessary.

Department of Revenue staff participated as informational witnesses and discussed the tax accounting and implementation details; committee members pressed proponents and DOR for contract sales-price and severance-tax numbers and for clarification of fiscal note methodology.

Why it matters: HB 858 would affect Montana coal severance tax calculations and has localized economic implications in mining communities; fiscal estimates in the hearing showed a measurable but not state-budget-busting cost to extending the deduction.

What’s next: Committee will consider the bill; sponsors asked for a two-year extension to allow further discussion and to invite company officials for more detailed financial testimony.

Quotes
\"It turns out we copied this from the federal government. This washing allowance is used in the calculation for federal coal royalties,\" counsel Charles Denow said, citing federal regulations.
\"This tax exemption serves as kind of a payback for their investment,\" Roundup Mayor Sandra Jones said of Signal Peak Energy’s washing investment.

Ending
Committee members asked proponents to provide additional contract-price and severance-tax detail for further consideration; proponents asked the committee to consider at least a short extension to avoid disrupting the mine’s planning horizon.","House Bill 858 would extend a coal washing severance-tax deduction; proponents representing Signal Peak Energy and local governments said the deduction supports jobs and state revenue, while opponents called it a business expense and urged letting the incentive expire.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6100448,"Sponsor proposes community-directed tax credit to steer donations toward local projects",1672,3488000,5160000,"/Search/View?dp=1&key=2813595-03de09848f9cb8aebbc67f08d0e77c31&start=3488&end=5160","https://assets.pipeline.soar.com/2813595-03de09848f9cb8aebbc67f08d0e77c31/thumbnail_3488000.jpg","/articles/6100448/Montana/Sponsor-proposes-community-directed-tax-credit-to-steer-donations-toward-local-projects","https://secure.pipeline.soar.com/6100448-37a23722395da970612883522df1d060/orig.mp4?Expires=1771120597&Signature=lvFFBDDRXaJe~oapVrSRt3vf-ag1IbyJK0yBQOKOSfbhDbMHOFTwneTQMUYC69yoIPddyBo5u8kasXX4kc0-8dY2lqAa9pZm01J-UlHxVawLGquzEsFEq2FxphzqkaizEMPFcjobK222hxQKQ7fDn8ZFa2RUUx4rQeFOpI-LDsfPsAGfbIDUg8S1Ree8ZVz3-78NBDHQmbKAyVqhiFCMbftwnVL94~WdlosyItDo~se4Iup7Tw2f1VkqR~yo61YOtaWlX9eERL5HYjIqpvwlI8kqWr4-SIpla6I7~iDe9nJQwo3qB3w4m8oNL1FvFmBGEHC8f42KDQ7Q8OO-RBVLaQ__&Key-Pair-Id=KUT5TJCACFTXG","Representative Shane Clacken introduced House Bill 859, the Montana Community Improvement Tax Credit Act, proposing a refundable income tax credit to encourage donations to volunteer organizations that finance public facilities such as pools, libraries and playgrounds.

Clacken said the credit would be limited to the lesser of $3,000 or 10% of taxable income per taxpayer and would include an initial aggregate cap (the sponsor described a $4 million starting cap). The bill would require organizations to seek preapproval from the Department of Revenue and would prohibit stacking the credit with a federal charitable deduction for the same donation, Clacken said. He also said the credit was intentionally narrow to apply to 501(c)(3) organizations without paid staff, to keep the program “grassroots.”

Supporters, including Lewistown resident Kevin Kepler, described grassroots fundraising examples such as “friends of the pool” efforts and said the credit would be another tool to leverage local giving. Opponents raised concerns about the bill’s automatic cap adjustment mechanism: Bob Storey of the Montana Taxpayers Association cautioned that a provision that automatically increases the cap once donations reach a threshold could remove legislative oversight over the program’s cost and recommended a fixed cap with further legislative review if more capacity is needed.

Jake Ford of the Department of Revenue said implementing the program would require the department to create a registration portal and to track donations against the aggregate cap; he said charitable organizations would likely register and log donations so the department could close the portal when the cap was reached.

Committee members asked procedural questions about how and when organizations would register donations, whether the portal would close midyear and whether the cap cited by the sponsor matched the statutory text. Representative Estman specifically asked whether the aggregate cap in the bill is $2 million per year, which Ford said the department would need to track; the exchange highlights a discrepancy between the sponsor’s description (an initial $4 million cap) and committee questions referencing a $2 million figure in the bill text.

Why it matters: HB 859 would redirect part of state tax policy toward incentivizing private giving for local public facilities, changing the distribution of philanthropic resources and carrying a potential fiscal impact tied to the aggregate cap and the credit’s uptake.

What’s next: The bill was heard in committee; committee members and the Department of Revenue discussed implementation mechanics, and the measure may be scheduled for committee action.

Quotes
\"This bill changes that. It offers tax credit up to $3,000 or 10% of taxable income whichever is less,\" Representative Shane Clacken said in his introduction.
\"It gives us a tool in local communities to raise and have local people give money to local projects,\" said Kevin Kepler, a proponent from Lewistown.

Ending
Department of Revenue staff said they would need to design a portal and registration process to operate the program if the committee advances it; opponents urged clear legislative limits on automatic cap increases to retain oversight.","Representative Shane Clacken introduced HB 859, creating a Montana Community Improvement Tax Credit aimed at encouraging donations to volunteer-run local organizations that fund public facilities, with a registration portal and an aggregate cap subject to automatic adjustment.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":116,"_45":117,"_47":118,"_49":119,"_51":120,"_53":121,"_55":56,"_57":58,"_59":122,"_61":62,"_63":64,"_65":123,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6100453,"House Taxation Committee advances several bills in executive action; two fail or are tabled",3072,340000,3412000,"/Search/View?dp=1&key=2813595-03de09848f9cb8aebbc67f08d0e77c31&start=340&end=3412","https://assets.pipeline.soar.com/2813595-03de09848f9cb8aebbc67f08d0e77c31/thumbnail_340000.jpg","/articles/6100453/Montana/House-Taxation-Committee-advances-several-bills-in-executive-action-two-fail-or-are-tabled","https://secure.pipeline.soar.com/6100453-f058d43b71c70760758a5c1caea12daa/orig.mp4?Expires=1771120597&Signature=ftR7ZiRYVZJ0wHd9-eoju1UxlszGudGfjXylferTc9gXZ0o4BbtX1xBJirrcv9ABEEM734rx88qZZD22dqeRI-V20uLlNWvaRAFRjUzs3lQUntsaf-B9t7tQhX2M991zsw2BLJGZ~H4wTFxk0C7SI3pHEVfYsxHGRWJjV-1OWLzDbJyId4UYKPbEfftNNnZ3c~KjiRRebEAukyCqaM2XuvrEAR2M7RaoEXS~jjh9VQ6zsb37jwQ0kWlP0H4d63MM5PHwQE3B~hIS9mk9GXu2o6hzJerG60TZubuMJjzTWX9L71Anwadqlld-7YyxZXoqfjQ03DdjZ5vJ8TeTsxWTLw__&Key-Pair-Id=KUT5TJCACFTXG","The Montana House Taxation Committee met for executive action on a slate of bills, approving several measures by roll call, tabling one and rejecting another.

Committee members approved House Bill 826 and House Bill 827 and passed House Bill 845 as amended. The committee tabled House Bill 841 and rejected House Bill 842. Later in the session the committee removed House Bill 537 (a child/birth-related credit bill) and House Bill 220 from the table and approved both by roll call.

Committee Chair Felder opened the session noting five bills slated for executive action and later called roll-call votes on each measure. House Bill 827 passed 12–9; House Bill 841 was tabled by voice and proxy counts announced as 21–0 in favor of tabling; House Bill 842 failed on a 4–17 roll call; House Bill 845 (as amended) passed 17–4. House Bill 537 was taken off the table and later passed 17–4. House Bill 220 was removed from the table and passed 13–8. The transcript records that House Bill 826 received committee approval during executive action; the clerk reported votes had been recorded but a complete tally of yes/no counts was not read aloud in the segment preserved in the transcript.

Committee members offered limited discussion on individual measures before voting; several members invoked constituent emails and concerns to explain their votes. The committee took votes by roll call for contested measures and used proxies where permitted by the committee’s rules for some actions.

What happens next: bills that passed move on per committee procedure; the transcript indicates the committee planned to reconvene for further hearings and executive actions on subsequent days.

Votes at a glance
- HB 826 — Motion: do pass. Outcome: approved in executive action (clerk announced votes recorded; roll-call details not fully read in this transcript segment). Notes: sponsor motion recorded; clerk reported votes recorded (13 votes recorded at one point). (Provenance: transcript entries discussing executive action and the HB 826 roll call.)
- HB 827 — Motion: do pass. Outcome: passed 12–9 (roll call). (Provenance: roll-call segment announcing 12 aye, 9 no.)
- HB 841 — Motion: do pass / then motion to table. Outcome: tabled by voice/proxy (announced 21–0 in favor of tabling). (Provenance: motion to table and clerk’s announcement.)
- HB 842 — Motion: do pass. Outcome: failed 4–17 (roll call). (Provenance: roll-call readout and clerk’s announcement.)
- HB 845 — Motion: do pass (as amended). Outcome: passed as amended 17–4 (voice vote on amendment; roll-call on final motion). (Provenance: amendment discussion, voice vote on amendment, roll-call on final motion.)
- HB 537 — Motion: remove from table; then move to do pass. Outcome: removed from table; passed 17–4 on roll call after proponent and sponsor discussion. (Provenance: motion to remove, subsequent roll call.)
- HB 220 — Motion: remove from table; then move to do pass. Outcome: removed from table; passed 13–8 (roll call). (Provenance: motion to remove and roll call.)

Sources: proceedings and roll-call announcements recorded in the House Taxation Committee transcript.","The House Taxation Committee completed executive action on multiple bills, passing several measures (including two child- and family-related tax credits) and tabling or rejecting others after roll-call votes.","actionData","errors"]

Article not found

Bill would tighten certification and transparency for student scholarship organizations but not alter Big Sky program

Bill to offset ATF suppressor tax advances amid hearing that split testimony between safety and fiscal concerns

Coal washing tax deduction debated as Signal Peak supporters urge extension, opponents call it an unnecessary subsidy

Sponsor proposes community-directed tax credit to steer donations toward local projects

House Taxation Committee advances several bills in executive action; two fail or are tabled