House Taxation Committee advances Montana Ammunition Act with six‑year sunset

The House Taxation Committee on reconsideration voted to advance House Bill 329 — a proposal to make the Montana Ammunition Act permanent — after adopting an amendment that adds a six‑year sunset to the bill’s tax exemptions.

Proponents said the time limit addresses earlier concerns and allows the Legislature to re-evaluate the measure later. Representative (mover) told the committee an amendment would limit the open‑ended nature of the exemptions and make the bill more acceptable for floor consideration. Opponents argued the bill sets a bad precedent by providing zero taxation across multiple tax bases.

Representative Konauer said lawmakers should not give an incoming company “0 taxation” while local governments continue to provide roads, emergency services and other infrastructure. Representative Close warned of potential local costs if an ammunition facility caused an emergency and local responders bore cleanup costs. Representative Weber urged consideration of a graduated abatement instead of a six‑year full exemption.

The amendment adding a six‑year termination date (amendment HB0329.001) was adopted by a roll call vote of 19–2. The committee then voted 11–10 to pass HB 329 as amended out of the House Taxation Committee.

The amendment leaves the substance of the original incentives in place for the six‑year term but requires further legislative action to extend or make permanent any exemptions after the sunset expires. Committee members said additional changes could be offered on the floor, including proposals to phase in property tax or alter the length or scale of abatements.

Next steps: HB 329 as amended will move to the House floor for further consideration and any additional amendments.