Montana State Legislature
2019-2020 Revenue
Next Scheduled Meeting:
The committee has completed its work for the 2019-2020 interim.
Upcoming Meeting Dates:
No further meetings are scheduled.
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About the Committee
The Revenue Interim Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Tax Appeal Board. The committee also has revenue monitoring and estimating responsibilities and must prepare a revenue estimate for introduction before each regular legislative session.
Committee Members
June 27, 2019: Agenda - Minutes Log - Audio/Video
September 24-25, 2019
- HJ 35 Tax Study Committee:
Agenda
- September 24: Minutes Log - Audio/ Video
- September 25: Minutes Log - Audio/ Video
- Revenue Interim Committee: Agenda - Minutes Log - Audio/ Video
November 18-19, 2019
- HJ 35 Tax Study Committee: Agenda - Minutes Log - Audio/ Video
- Revenue Interim Committee:
Agenda
- November 18: Minutes Log - Audio/ Video (starting at 3:36 p.m.)
- November 19: Minutes Log - Audio/ Video
January 13, 2020: HJ 35 Tax Study Committee - Agenda - Minutes Log - Audio/Video
April 29, 2020: Agenda - Minutes Log - Audio/Video
May 13, 2020: HJ 35 Tax Study Committee - Agenda - Minutes Log - Audio/Video
May 20, 2020: Agenda - Minutes Log - Audio/Video
July 20-21, 2020:
- HJ 35 Tax Study Committee - Agenda - Minutes Log - Audio/ Video
- Revenue Interim Committee - Agenda - Minutes Log - Video
August 25, 2020 (Video Conference) - Audio/ Video:
- HJ 35 Tax Study Committee - Agenda - Minutes Log
- Revenue Interim Committee - Agenda - Minutes Log
September 11, 2020: Agenda - Minutes Log - Audio/Video
November 19, 2020: Agenda - Minutes Log - Video
2019-2020 Legislation
The committee approved sending the following bills to the 2021 Legislature.
HJ 35 Tax Study Legislation
- HJ35-02 - (LC 377) - Property tax circuit breaker
- HJ35-03 - (LC 378) - Increase minimum corporate tax to $200
Tax Credit Review
- TC01 - (LC 328) - Revise credit for energy-conserving expenditures
- TC02 - (LC 329) - Repeal new or expanded industry tax credit
- TC03 - (LC 376) - Alternative energy systems credit refundability
Miscellaneous
- RIC-01 - (LC 374) - Revise tax lien and tax deed laws
- RIC-02 - (LC 379) - Convert tax haven list to tax haven criteria
Clarification Legislation
- CC01- (LC 375) - Revise tax credit review laws
- CC02- (LC 323) - Biodiesel credit report to RIC
- CC03 - (LC 324) - ABLE account owner
- CC04 - (LC 325) - Deposit of lodging sales tax revenue
- CC05 - (LC 326) - Repeal obsolete credit for interest differential in loans from utilities
- CC06 - (LC 327) - Repeal expired exemption for electrical generation, transmission facilities
Qualified Endowment
15-1-230, MCA
2020 report
Requires DOR to report on the number and type of taxpayers claiming the credit for contributions to a qualified endowment, the total amount of the credit claimed, the total amount of the credit recaptured, and DOR's cost to administer the credit. Terminates Dec. 31, 2025.
Exempt Property
15-6-232, MCA
2020 report
Requires DOR to provide a biennial update on the review and determination process for exempt property. Terminates Dec. 31, 2021.
Taxable Value Neutral Property Tax Rates
15-7-111, MCA
2020 report
Requires DOR to report in the second year of the reappraisal cycle on the tax rates for the upcoming reappraisal cycle that will result in taxable value neutrality for each property class.
Gray Water Systems
15-24-3211, MCA
2020 report
Requires DOR to report biennially on the use of property tax abatements for gray water systems.
Student Scholarship Organizations
15-30-3112, MCA
2020 report
Requires DOR to report a list of student scholarship organizations receiving contributions from businesses and individuals granted tax credits under 15-30-3111. Terminates Dec. 31, 2023.
Tax Havens
15-31-322(2), MCA
2020 report
Requires DOR to report biennially on countries that may be considered tax havens under 15-31-322(1)(f).
Film Tax Credits
15-31-1011, MCA
2020 report
Requires the Department of Commerce to report before the 2021 legislative session and each biennium thereafter on film tax credits, including the impact of the credits, the dollar amount of credits issued, the number of net new jobs created, the amount of compensation paid, and the economic impact on the film industry in the state.
Biodiesel Blending and Storage
15-32-703(10), MCA
2020 report
Requires DOR to report biennially on the number and types of taxpayers claiming the credit for costs of investments in depreciable property used for storing or blending biodiesel with petroleum diesel, the total amount of credit claimed, and DOR's cost to administer the credit.
Receipts Less than Revenue Estimate Projections
17-7-140(4), MCA
Requires the Office of Budget and Program Planning to report upon determination of the budget director that an amount of actual or projected receipts will result in an amount less than the amount projected to be received in the revenue estimate.
Medical Marijuana
50-46-343, MCA
- Board of Medical Examiners Report: 2019
- Department of Public Health & Human Services reports: July 2019, August 2019
The Department of Public Health and Human Services and the Board of Medical Examiners are required to provide to the Revenue Interim Committee medical marijuana-related reports provided to the Children, Families, Health, and Human Services (CFHHS) Interim Committee under 50-46-343(6). The reports are for informational purposes only; the CFHHS Interim Committee has oversight over the medical marijuana program.