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HB 942

Establish a child income tax credit

2025 Regular Session Introduced by Pete Elverum

Montana bill proposing state income tax credit for families with dependent children failed to advance in 2025 legislative session after missing revenue bill deadline.

(H) Died in Process
#revenue #state #taxation(generally) #taxation--individualincome
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Bill Summary · HB 942

Legislative bill overview

HB 942 would establish a state income tax credit for families with dependent children in Montana. The bill was introduced by Rep. Pete Elverum but did not advance through the legislative process, dying in committee after being tabled during the 2025 session.

Why is this important

Child tax credits directly affect household finances for families with dependents and can influence state revenue. Such policies reflect legislative priorities regarding family support, cost of living relief, and tax policy—issues that affect Montana's economic competitiveness and quality of life for working families.

Potential points of contention

  • Revenue impact: The fiscal note would determine the cost to the state budget; critics may argue resources should prioritize other needs while supporters contend families need financial relief
  • Eligibility criteria: Debates likely centered on income thresholds, number of qualifying children, age limits, and whether credits should be refundable (returning money to taxpayers who owe no tax)
  • Fairness questions: Disagreement over whether credits should benefit all families equally or be income-targeted, and whether they adequately address cost-of-living pressures in Montana

Compiled from official sources — confirm details with the bill’s official record.

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