The bill establishes the crime of human smuggling in Montana, defining it as knowingly transporting or harboring individuals who have unlawfully entered the United States. Penalties for individuals convicted of this crime include imprisonment for 2 to 20 years and fines up to $400,000. Additionally, entities convicted of human smuggling will lose eligibility for tax exemptions under specific sections of the Montana Code Annotated (MCA). The bill also details the conditions under which property used in human smuggling can be subject to criminal forfeiture, specifying the types of property that may be seized and the procedures for such seizures.

Moreover, the bill amends existing tax exemption laws to stipulate that organizations convicted of human smuggling will not be eligible for tax exemptions, tightening the criteria for tax-exempt status. It also introduces new provisions regarding the taxation of entities convicted of offenses under the specified section, requiring that their income be taxed similarly to other corporate income, while excluding earnings from public utilities managed by state subdivisions or governmental functions. The bill includes a codification instruction for integration into Title 45, chapter 5, part 7 of the law, with an effective date set for July 1, 2025.

Statutes affected:
LC Text: 15-6-201, 15-31-102