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Committee approves bed‑tax reallocation to expand emergency lodging for victims

Montana House Taxation Committee · April 9, 2025
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Summary

Senate Bill 409 (Zolnikov) revises lodging‑tax buckets to prioritize rural tourism and increases a permanent emergency lodging and recovery account from 0.1% to 2.5% to help victims of domestic violence and human trafficking; the bill passed committee unanimously after sponsor amendments and agency explanation of administrative/audit fixes.

Senate Bill 409 would revise how lodging facility use (bed) tax receipts are allocated, restoring clearer buckets for the Department of Commerce and increasing funding devoted to an emergency lodging and recovery account for victims of domestic violence and human trafficking.

Sponsor Senator Dee Zolnikov explained SB 409 as a cleanup to the 2023 bed‑tax reforms: it removes a confusing subset of buckets that created auditing difficulties…

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