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68th Legislature 2023 HB 816.1
1 HOUSE BILL NO. 816
2 INTRODUCED BY J. KASSMIER, S. FITZPATRICK
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT GENERALLY REVISING THE DISTRIBUTION OF SURPLUS
5 REVENUE; PROVIDING FOR A SUPPLEMENTAL INCOME TAX REBATE; PROVIDING FOR A
6 SUPPLEMENTAL PROPERTY TAX REBATE; PROVIDING AN APPROPRIATION; AND PROVIDING AN
7 IMMEDIATE EFFECTIVE DATE AND A TERMINATION DATE.”
8
9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
10
11 NEW SECTION. Section 1. Individual income tax rebate. (1) A qualified taxpayer that is entitled to
12 an individual income tax rebate pursuant to [section 2 of House Bill No. 192] may increase the amount of the
13 filing status limits in [section 2(1)(b) of House Bill No. 192] by the bonus amounts provided in subsection (2). In
14 administering the income tax rebate, the department shall add the bonus to the filing status limits and update
15 any rebate forms to reflect the additional amount.
16 (2) (a) Subject to subsection (2)(c), the amount of the bonus for a single taxpayer, a head of
17 household, or a married taxpayer filing a separate return is the quotient of the appropriation in [section 3]
18 divided by 350,000.
19 (b) Subject to subsection (2)(c), the amount of the bonus for a married couple filing a joint return is
20 double the amount provided for in subsection (2)(a).
21 (c) The department shall round the quotients provided for in subsections (2)(a) and (2)(b)
22 downward to the nearest $1.
23 (3) The bonus provided for in this section is administered as part of the individual income tax
24 rebate provided for in [House Bill No. 192]. Any income tax rebate received that is based on this section is
25 exempt from taxation under this chapter.
26
27 NEW SECTION. Section 2. Property tax rebate. (1) A taxpayer that is entitled to a rebate of
28 Montana property taxes paid pursuant to [sections 1 through 3 of House Bill No. 222] may increase the dollar
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68th Legislature 2023 HB 816.1
1 amount limits of the rebates in [section 2(1)(a) and (1)(b) of House Bill No. 222] by the bonus amounts provided
2 in subsection (2). In administering the rebate, the department shall add the bonus to the dollar amount
3 limitations for tax year 2022 and tax year 2023 and update any rebate forms to reflect the additional amount.
4 (2) (a) Subject to subsection (2)(d), the amount of the bonus for tax year 2022 is half of the amount
5 provided for in subsection (2)(c).
6 (b) Subject to subsection (2)(c), the amount of the bonus for tax year 2023 is half of the amount
7 provided for in subsection (2)(c).
8 (c) The preliminary bonus amount is the quotient of the appropriation in [section 4] divided by
9 284,343.
10 (d) The department shall round the quotients provided for in subsections (2)(a) and (2)(b)
11 downward to the nearest $1.
12 (3) The bonus provided for in this section is administered as part of the property tax rebate
13 provided for in [House Bill No. 222]. Any property tax rebate received that is based on this section is exempt
14 from taxation under this chapter.
15
16 NEW SECTION. Section 3. Appropriation -- individual income tax rebate. (1) There is
17 appropriated $100 million from the general fund to the department of revenue for the biennium beginning July 1,
18 2023.
19 (2) The appropriation must be used to supplement individual income tax rebates as provided in
20 [section 1].
21
22 NEW SECTION. Section 4. Appropriation -- property tax rebate. (1) There is appropriated $100
23 million from the general fund to the department of revenue for the biennium beginning July 1, 2023.
24 (2) The appropriation must be used to supplement property tax rebates as provided in [section 2].
25
26 NEW SECTION. Section 5. Codification instruction. (1) [Section 1] is intended to be codified as an
27 integral part of Title 15, chapter 30, and the provisions of Title 15, chapter 30, apply to [section 1].
28 (2) [Section 2] is intended to be codified as an integral part of Title 15, chapter 1, and the
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68th Legislature 2023 HB 816.1
1 provisions of Title 15, chapter 1, apply to [section 2].
2
3 COORDINATION SECTION. Section 6. Coordination instruction. If House Bill No. 192 is not
4 passed and approved, then [sections 1 and 3] are void.
5
6 COORDINATION SECTION. Section 7. Coordination instruction. If House Bill No. 222 is not
7 passed and approved, then [sections 2 and 4] are void.
8
9 NEW SECTION. Section 8. Severability. If a part of [this act] is invalid, all valid parts that are
10 severable from the invalid part remain in effect. If a part of [this act] is invalid in one or more of its applications,
11 the part remains in effect in all valid applications that are severable from the invalid applications.
12
13 NEW SECTION. Section 9. Effective date. [This act] is effective on passage and approval.
14
15 NEW SECTION. Section 10. Termination. (1) [Section 1] terminates December 31, 2025.
16 (2) [Section 2] terminates June 30, 2025.
17 - END -
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Statutes affected:
Amended: 15-30-2303, 17-7-502, 19-2-303, 19-2-405, 19-2-409, 19-3-315, 19-3-316, 19-3-319, 19-3-1605, 19-3-2111, 19-3-2117, 19-21-214