HB129

Montana HB129 provides an income tax benefit for volunteer firefighters and emergency care providers.

Montana HB129 amends the state's income tax code to provide a subtraction of up to $3,000 for qualified volunteer firefighters and volunteer emergency care providers. To qualify, individuals must have completed the required training hours and be active, nonpaid members for the entire calendar year. The benefit is subject to an annual inflation adjustment starting from 2027. The bill also specifies that the subtraction is not available if the taxpayer claimed it before becoming a nonresident. The act is effective starting January 1, 2026.