House Bill No. [insert bill number] seeks to establish the crime of human smuggling in Montana, defining it as knowingly transporting or harboring individuals who have unlawfully entered the U.S. or failed to comply with immigration conditions. The bill imposes severe penalties for those convicted, including imprisonment for 2 to 20 years and fines up to $400,000. Additionally, organizations convicted 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 entities convicted of human smuggling, mandating that their income be taxed similarly to other corporate income. It clarifies that unrelated business taxable income earned by exempt corporations, which incurs a federal tax liability exceeding $100, will also be taxed in the same manner. The bill includes a codification instruction for integration into Title 45, chapter 5, part 7 of the law, and establishes an effective date of July 1, 2025. This legislative effort aims to hold entities accountable for their legal convictions and ensure fairness in the taxation system.

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