House Bill No. [insert bill number] seeks to establish the crime of human smuggling in Montana, imposing significant penalties for individuals and entities found guilty of this offense. Under the proposed law, individuals who knowingly transport or harbor unlawfully present individuals could face imprisonment ranging from 2 to 20 years and fines up to $400,000. Additionally, entities convicted of human smuggling would lose their eligibility for tax exemptions as outlined in sections 15-6-201 and 15-31-102 of the Montana Code Annotated (MCA). The bill also provides for the forfeiture of property used in connection with human smuggling, detailing the types of property subject to seizure and the procedures involved.

Moreover, the bill amends existing tax exemption laws by stipulating that organizations convicted of human smuggling are ineligible for tax-exempt status, ensuring that those involved in illegal activities do not benefit from such exemptions. It also addresses the taxation of income for corporations and associations, mandating that income derived from entities convicted of specified offenses be taxed similarly to other corporate income. The bill clarifies that farmers' market associations and domestic international sales corporations (DISCs) fall under these tax regulations while exempting earnings from public utilities managed by state subdivisions from corporate income tax. The new provisions are set to take effect on July 1, 2025, reinforcing Montana's commitment to combating human smuggling and enhancing corporate tax compliance.

Statutes affected:
LC Text: 15-6-201, 15-31-102
HB0709_1(1): 15-6-201, 15-31-102
HB0709_1(2): 15-6-201, 15-31-102
HB0709_1: 15-6-201, 15-31-102