The Revenue Interim Committee met June 27 in Helena to plan its work for the 2019-2020 Interim. The committee elected Rep. Alan Redfield (R-Livingston) as presiding officer and Sen. Dick Barrett (D-Missoula) as vice presiding officer.

The adopted work plan allocates most of the committee and staff time to the top-ranked House Joint Resolution 35 study of state and local tax policy. The committee will approach the study by devoting time at the September meeting to evaluating the state’s tax system using principles of a quality revenue system. The committee will use the evaluation to narrow the scope of the study and formulate a detailed study plan for the interim.

The HJ 35 study resolution requests that the committee appoint public members to participate in the study. The committee appointed the following public members to serve on the HJ 35 committee:

  • Rose Bender, Senior Fiscal Policy Analyst, Montana Budget and Policy Center;
  • Eric Bryson, Executive Director, Montana Association of Counties;
  • Tim Burton, Executive Director, Montana League of Cities and Towns;
  • Dwaine Iverson, CPA;
  • Bob Story, Executive Director, Montana Taxpayers Association; and
  • Doug Young, Professor Emeritus, Montana State University.

Many others expressed interest in serving on the HJ 35 committee, and the committee plans to provide opportunities at future meetings for input from interested parties.

The committee’s work plan also includes time for its statutory duties, including agency oversight of the Department of Revenue and the Montana Tax Appeal Board, revenue estimating and monitoring, and review of income tax credits.

The income tax credit review is a new duty assigned by House Bill 723. At the September meeting, the committee will discuss criteria for reviewing the six credits it is charged with reviewing during the 2019-2020 interim. Those credits are: the credit for income taxes imposed by foreign states or countries, the credit for contractor’s gross receipts, the new or expanded manufacturing credit, the alternative energy system credit, the energy-conserving expenditures credit, and the elderly homeowners and renters credit.

The committee’s next meeting will be held September 24-25, 2019, at the Capitol in Helena. For more information, visit the committee’s website or contact committee staff, Megan Moore.

Committee Website:
Committee Staff: or 406-444-4496

The Legislative News.