This bill establishes Montana's official stance on climate change, asserting that human carbon dioxide emissions have an insignificant effect on atmospheric carbon levels and no measurable impact on climate or weather events. It emphasizes that global temperature is the primary factor controlling carbon dioxide levels, and that nature, rather than human activity, dictates climate conditions. The bill mandates that educational materials on climate change in public schools and universities must reflect these findings. Additionally, it states that tax incentives aimed at altering human behavior in response to climate change are unnecessary and misallocate state resources.

To ensure accountability, the bill requires the superintendent of public instruction, the commissioner of higher education, and the department of revenue to report on climate change curricula and the use of tax incentives related to climate change every two years. The bill includes provisions for codification into existing law and specifies that it will take effect immediately upon passage and approval.