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Bill Summary · SB 536

Legislative bill overview

SB 536 would have revised Montana's gross receipts tax treatment for contractors, likely modifying tax rates, exemptions, or calculation methods for construction and service contractors. The bill passed both chambers but was vetoed by the Governor in May 2025, and a subsequent veto override attempt failed in the legislature.

Why is this important

Contractor taxation directly affects construction costs, business competitiveness, and state revenue. Changes to gross receipts taxes influence pricing for everything from home repairs to commercial development, while also affecting Montana's tax base and budget capacity for public services.

Potential points of contention

  • Tax burden distribution: Whether the revision reduces contractor taxes (benefiting businesses/consumers) or increases them (affecting state revenues or shifting costs)
  • Economic competitiveness: Disagreement over whether changes help Montana contractors compete or create unfair advantages for certain business sizes or types
  • Revenue impact: Concerns about how tax modifications affect funding for state programs, particularly given the veto suggests executive branch fiscal concerns

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

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