House Bill No. [insert number] seeks to establish the crime of human smuggling in Montana, defining it as the act of knowingly transporting or harboring individuals who have unlawfully entered the U.S. The bill imposes severe penalties for those convicted, including imprisonment ranging from 2 to 20 years and fines up to $400,000. Additionally, organizations found guilty of human smuggling will lose their eligibility for tax exemptions, as outlined in the amendments to Sections 15-6-201 and 15-31-102 of the Montana Code Annotated (MCA). The bill also details the forfeiture of property used in connection with human smuggling, specifying the types of property subject to seizure and the procedures for such actions.

Moreover, the bill introduces new taxation provisions for certain entities, particularly concerning income derived from domestic international sales corporations (DISCs) and farmers' market associations. It clarifies that income does not include expenses or distributions related to wool and sheep contributions. A significant insertion mandates that any income from an entity convicted of human smuggling must be taxed like other corporate income. The bill includes codification instructions for integrating these provisions into existing law and establishes an effective date of July 1, 2025, for the new regulations.

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(3): 15-6-201, 15-31-102
HB0709_1(4): 15-6-201, 15-31-102
HB0709_1: 15-6-201, 15-31-102