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Senate Tax Committee advances several tax measures in executive actions; childcare credit and contractor relief pass
Summary
The Montana Senate Tax Committee conducted executive actions and advanced several tax bills: SB 321 (childcare credits) passed as amended, SB 536 (contractor gross-receipts relief) passed as amended, SB 542 (two-year reappraisal freeze) passed, SB 538 was tabled and action on SB 549 was withdrawn for further review.
The Montana Senate Tax Committee conducted executive actions (EA) on multiple bills after hearing SB 558. Committee members amended, debated and moved several measures; the committee advanced some bills to the next stage, tabled at least one large-cost proposal and withdrew or delayed action on others pending fiscal notes.
Key outcomes
- Senate Bill 321 (childcare tax credit and related business credits) — Passed as amended. Senator Beard moved the bill as amended; the committee adopted two amendments that reduced the direct household credit from $1,200 to $600 and removed an investment-income disqualifier (among other technical changes). Final roll-call recorded: Vice Chair Beard — No; Vice Chair Fern — Yes; Senator Heyman — Yes; Senator Galt — No; Senator Yakovich — Yes (proxy recorded earlier as no in one…
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