The proposed bill establishes Montana's official stance on climate change, asserting that human carbon dioxide emissions have an insignificant impact on atmospheric carbon levels and no measurable effect 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 declares tax incentives aimed at altering human behavior in response to climate change claims as unnecessary and an inappropriate use of 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 curriculum and the use of tax incentives related to climate change every two years. The bill is intended to be codified as part of Title 75, chapter 2 of Montana law and will take effect immediately upon passage and approval.