Montana income and taxes

Household money income includes wages before taxes. Minimum-wage proposals and settlement of unpaid wages concern that income component, without establishing a change in statewide median household income. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Montana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

3.DefinitionsIn this Act:(1)Affected employeeThe term affected employee means an employee affected by a violation of a minimum wage or overtime hours requirement of the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.), excluding any employee subject to prevailing wage requirements under the H–1B, H–2B, or H–2A visa programs, subchapter IV of chapter 31 of title 40, United States Code (commonly referred to as the Davis-Bacon Act), or chapter 67 of title 41, United States Code (commonly known as the Service Contract Act).(2)AdministratorThe term Administrator means the Administrator of the Wage and Hour Division of the Department of Labor.(3)EmployeeThe term employee—(A)has the meaning given such term in section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203); and(B)with respect to an employer, includes a former employee of such employer.(4)EmployerThe term employer has the meaning given such term in section 3 of such Act.(5)Good faithThe term good faith means, with respect to an employer applying for participation in the Payroll Audit Independent Determination program established under section 4, that such employer is not, at the time such employer submits an application for such program—(A)under investigation by the Secretary for an alleged violation of a minimum wage or overtime hours requirement of the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.); or(B)subject to a lawsuit related to an alleged violation of such a requirement.(6)SecretaryThe term Secretary means the Secretary of Labor.(7)Self-auditThe term self-audit means an audit conducted by an employer to resolve inaccuracies by the employer in the computation of wages and overtime compensation required under the Fair Labor Standards Act of 1938 within the statute of limitations described in section 6(a) of the Portal-to-Portal Act of 1947 (29 U.S.C. 255(a)).4.Payroll Audit Independent Determination program(a)Program establishmentThe Administrator shall establish a Payroll Audit Independent Determination program (referred to in this section as the program) to foster collaboration with employers that inadvertently violate the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.) to voluntarily remedy, within the statute of limitations described in section 6(a) of the Portal-to-Portal Act of 1947 (29 U.S.C. 255(a)), unpaid minimum wages or overtime compensation owed to any affected employee under the Fair Labor Standards Act of 1938.(b)Application requirements(1)Resources for compliance assistanceNot later than 30 days after the date of enactment of this Act, the Administrator shall make available to employers resources for assistance in complying with the Fair Labor Standards Act of 1938, including content regarding wage and hour requirements, which shall be offered online, through printed materials, and through other outreach activities.(2)ApplicationAn employer seeking to participate in the program shall submit an application to the Administrator that includes—(A)materials related to and the results of a self-audit, including—(i)an identification of any practice of such employer identified in a self-audit that may violate a minimum wage or overtime compensation requirement of the Fair Labor Standards Act of 1938; and(ii)a list of each employee who may be an affected employee with respect to such violation, including—(I)the period of time such employee would have been affected by such violation;(II)payroll records related to such employee for such period with information on the hours of work performed by such employee;(III)calculations of unpaid minimum wages or overtime compensation owed to such employee under the Fair Labor Standards Act of 1938 with a description of the methodology of such calculation and supporting evidence; and(IV)contact information for such employee;(B)an explanation of the scope of potential violations of a minimum wage or overtime compensation requirement of such Act for inclusion in a release of claims under subsection (d);(C)an assurance that any practice of such employer that violates a minimum wage or overtime compensation requirement of the Fair Labor Standards Act of 1938 that is identified in the self-audit has been corrected to comply with such Act;(D)an assurance that such employer has, prior to submitting such application, reviewed the compliance assistance resources made available under paragraph (1) and all program information, terms, and requirements;(E)an assurance that, on the date of submission of such application, such employer—(i)is not involved in any litigation regarding any practice of such employer that is identified in the self-audit; and(ii)has not received any communications from an employee or a representative of an employee seeking to litigate or settle claims related to any such practice; and(F)an assurance that no employee listed in subparagraph (A)(ii) is subject to a prevailing wage requirement under the H–1B, H–2B, or H–2A visa programs, subchapter IV of chapter 31 of title 40, United States Code (commonly referred to as the Davis-Bacon Act), or chapter 67 of title 41, United States Code (commonly known as the Service Contract Act).(c)Application review and approval(1)Review and amendmentThe Administrator shall review each application submitted by an employer under subsection (b)(2). As part of such review, the Administrator shall—(A)as necessary, consult with such employer regarding—(i)the self-audit and supporting materials submitted in the application; and(ii)the process for approval of such application and settlement of unpaid minimum wages or overtime compensation owed to any affected employee under the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.);(B)inform such employer in a timely manner and prior to a determination on the approval of the application if additional information is needed to assess the unpaid minimum wages or overtime compensation owed to any affected employee for the violations of such Act identified in the application through the self-audit; and(C)provide such employer an opportunity to amend such application to revise the scope of the practices of such employer that violate a minimum wage or overtime compensation requirement of the Fair Labor Standards Act of 1938 that are identified in the application through self-audit, to update the list of affected employees with respect to the practices at issue in the self-audit, and to update the calculations of unpaid minimum wages or overtime compensation owed to any affected employee as a result of such violations.(2)Approval(A)In generalIf the conditions under subparagraph (B) are satisfied with respect to an application submitted under subsection (b)(2), the Administrator shall—(i)approve the application—(I)in the case the application has not been amended under paragraph (1)(C), not later than 30 days after such submission; or(II)in the case the application has been amended under paragraph (1)(C), not later than 30 days after the date of submission of such amended application; and(ii)supervise the settlement under subsection (d), including the payment of any unpaid minimum wages or overtime compensation under the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.) required through such settlement.(B)Conditions for approvalAn application submitted under subsection (b)(2) shall be approved under subparagraph (A) if—(i)within the scope of the violations identified by the employer through the application or an amendment to the application under paragraph (1)(C), the Administrator verifies that the self-audit and calculation of unpaid minimum wages or overtime compensation owed to any affected employee under the Fair Labor Standards Act of 1938 submitted in such application or amendment are accurate; and(ii)the employer submitting the application—(I)is determined to be acting in good faith regarding violations of the Fair Labor Standards Act of 1938 identified in such application or amendment;(II)has not been found by the Administrator or any court of law to have violated a minimum wage or overtime compensation requirement of such Act during the 5 years immediately preceding submission of such application; and(III)has not been approved for participation in the program prior to the submission of such application, unless—(aa)such participation was for a distinct violation of the Fair Labor Standards Act of 1938 that the practice identified in the self-audit under subsection (b)(2); and(bb)such employer has submitted the necessary materials for the Administrator to verify that such employer is not engaging in the practice addressed by the previous participation of the employer in the program.(d)Settlement(1)In generalFor each employer that submits an application under subsection (b)(2) that is approved under subsection (c)(2), the Administrator shall—(A)provide to the employer a description of the scope of the potential release of claims for violations of minimum wage or overtime compensation requirements of the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.) and a summary of any unpaid minimum wages or overtime compensation owed to each affected employee under such Act for such violations; and(B)issue a release form to each affected employee of such employer that describes the settlement terms, which shall include a written explanation of—(i)the waiver under paragraph (2)(B); and(ii)the right of the affected employee receiving the offer for settlement to decline the offer for settlement and preserve any private right of action of the employee to recover any unpaid minimum wages or overtime compensation owed to the employee under the Fair Labor Standards Act of 1938 as a result of such violations.(2)Acceptance of settlement(A)In generalAn affected employee offered a settlement through a release form under paragraph (1)(B) may accept or decline the offer.(B)Waiver of private right of actionThe acceptance by an affected employee of an offer of settlement under subparagraph (A) shall, upon payment in full of any amounts owed to the employee under the settlement, constitute a waiver by such employee of any right such employee may have under section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216) to a private right of action to recover unpaid minimum wages or overtime compensation, including any liquidated damages, for the violations addressed by the settlement.(3)Payment of settlementFor each affected employee that accepts a settlement through a release form under paragraph (1)(B), the employer shall—(A)pay such employee the full amount of unpaid minimum wages or overtime compensation owed to such employee under the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.) for the violations addressed in the settlement; and(B)submit proof of payment of such full amount to the Administrator.(e)Additional requirements(1)DenialsIn the case of an application submitted by an employer under subsection (b)(2) and not approved under subsection (c)(2), the Administrator may not—(A)use information submitted in the application in an investigation against the employer;(B)use the fact such employer applied to the program as a basis for any future investigation, except in a case in which the Administrator has reason to believe that the health and safety of an employee is at risk due to an alleged violation related to a requirement enforced by the Secretary involving child labor, agricultural worker protections, or housing or transportation requirements under the H–2A or H–2B visa programs; or(C)communicate to any affected employee of such employer in response to receipt of such application to notify such employee of the private right of action of such employee to resolve potential violations of the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et seq.), particularly with respect to the wage practices at issue in the self-audit.(2)Expansion of scopeThe Administrator may not expand the scope of the violations to be investigated or settled through an employer’s participation in the program beyond the violations identified by the employer in the application submitted by the employer under subsection (b)(2) or the amended application submitted by the employer under subsection (c)(1)(C).(3)No payments requiredThe Administrator may not require any form of payment by an employer to apply, qualify, or participate in the program.(4)Exemption from discoveryAny information submitted in an application to the program under subsection (b)(2), or an amendment to such application under subsection (c)(1)(C), may not be subject to discovery in a Federal or State court proceeding without the consent of the employer that submitted the application.(f)RetaliationSection 15(a)(3) of the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)) is amended by inserting before the semicolon the following: , or has accepted or declined to accept an offer for settlement under section 4(d) of the Ensuring Workers Get PAID Act of 2025.

The CDC fact measures age-adjusted firearm deaths across intents. A proposed tax credit for firearm safes concerns secure storage and prevention policy. Safe purchases are not deaths, and the proposal does not demonstrate reduced mortality. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Montana evidence context: Firearm deaths. This record’s connection to the topic does not establish an effect on the measured result.

NEW SECTION. Section 1. Credit for purchase of firearm safe -- purpose. (1) There is a credit against the tax imposed by this chapter for the purchase of a firearm safe. (2) The credit allowed under this section must be claimed in the tax year in which the firearm safe is purchased and is equal to the purchase price of the firearm safe. The credit may not exceed $300 a taxpayer in a tax year. (3) The credit must be refunded if the taxpayer has a tax liability less than the credit claimed. (4) To claim the credit, a firearm safe: (a) must be a secure and protective storage container for one or more firearms: (i) that fully contains a firearm and provides for its safe storage; (ii) that has a locking system consisting of a mechanical or electronic combination lock that has at least 10,000 possible combinations consisting of a minimum of three numbers, letters, or symbols. The lock must be protected by a case-hardened, drill-resistant steel plate or drill-resistant material of equivalent strength. (iii) with boltwork that consists of a minimum of three locking steel bolts of at least 1/2-inch thickness that intrude from the door of the safe into the body of the safe or from the body of the safe into the door of the safe and that are operated by a separate handle and secured by the lock; (iv) that is capable of repeated use. The exterior walls must be constructed of a minimum 12-gauge steel for a single-walled safe, or the sum of the steel walls must add up to at least one-tenth of an inch for safes with two walls. Doors must be constructed of a minimum of one layer of 7-gauge steel plate reinforced construction or at least two layers of a minimum of 12-gauge steel compound construction. (v) with door hinges that are protected to prevent the removal of the door. Protective features include but are not limited to hinges not exposed to the outside, interlocking door designs, dead bars, jeweler's lugs, and active or inactive locking bolts. (b) must fully contain the firearm, provide for secure storage, and be certified by a nationally recognized testing laboratory as meeting underwriters laboratories residential security container rating standards. (5) Pursuant to 5-4-104, the legislature finds that the purpose of the tax credit provided for in this section is to encourage the purchase of firearm safes to promote community and family safety.

Household money income includes wages before taxes. Minimum-wage proposals and settlement of unpaid wages concern that income component, without establishing a change in statewide median household income. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Montana evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

Section 1. Section 39-3-409, MCA, is amended to read: "39-3-409. Adoption of minimum wage rates -- exception. (1) The minimum wage, except as provided in subsection (3), must be the greater of either: (a) the minimum hourly wage rate as provided under the federal Fair Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)), excluding the value of tips received by the employee and the special provisions for a training wage; or (b) $12.06 an hour, excluding the value of tips received by the employee and the special provisions for a training wage. (2) (a) The minimum wage is subject to a cost-of-living adjustment, as provided in subsection (2)(b). (b) No later than September 30 of each year, an adjustment of the wage amount specified in subsection (1) must be made based upon the increase, if any, from August of the preceding year to August of the year in which the calculation is made in the consumer price index, U.S. city average, all urban consumers, for all items, as published by the bureau of labor statistics of the United States department of labor. (c) The wage amount established under this subsection (2): (i) must be rounded to the nearest 5 cents; and (ii) becomes effective as the new minimum wage, replacing the dollar figure specified in subsection (1), on January 1 of the following year. " NEW SECTION. Section 2. Effective date. [This act] is effective July 1, 2025.

The EIA fact is a five-state Rocky Mountain regional proxy covering Colorado, Idaho, Montana, Utah and Wyoming, not a Montana-only price. Rules identifying the distributor liable for gasoline tax concern a price component in one of those states. They do not establish a tax-rate change or consumer savings. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Montana evidence context: Rocky Mountain regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

(4) (a) Except as provided in subsection (4)(b), when gasoline, special fuel, or aviation fuel is withdrawn from a refinery or pipeline terminal in this state, the gasoline, special fuel, or aviation fuel is considered to be distributed by the distributor who is the owner of the gasoline, special fuel, or aviation fuel prior to the time of withdrawal. (b) If gasoline, special fuel, or aviation fuel is withdrawn for shipment or delivery to a licensed distributor, it is considered to be distributed by the first licensed distributor to take possession of the gasoline, special fuel, or aviation fuel as shown by the bill of lading issued by the terminal or refinery. (5) Imported gasoline, special fuel, or aviation fuel, except for gasoline, special fuel, or aviation fuel placed in storage at a refinery or pipeline terminal, is considered to be distributed after it arrives and is brought to rest in this state by the person who is the owner of the gasoline, special fuel, or aviation fuel at the time the gasoline, special fuel, or aviation fuel is unloaded from its shipping vessel. If the owner is not licensed as a Montana distributor and if the gasoline, special fuel, or aviation fuel is shipped or delivered in this state by a person who is licensed as a distributor, then the gasoline, special fuel, or aviation fuel is considered to be distributed by the licensed distributor. (6) For the purposes of the tax provided for in this section, gasoline, special fuel, and aviation fuel may not be exchanged tax-free between licensed distributors more than one time.

The fact counts OASDI beneficiaries in current payment. Repeal of government-pension offsets and windfall-elimination provisions concerns title II benefits for affected workers and family beneficiaries. Benefit amounts are distinct from beneficiary counts; the connection does not quantify an increase in Montana recipients. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained Montana evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

SEC. 2. REPEAL OF GOVERNMENT PENSION OFFSET PROVISION.(a) In General.—Section 202(k) of the Social Security Act (42 U.S.C. 402(k)) is amended by striking paragraph (5). (b) Conforming Amendments.—(1) Section 202(b)(2) of the Social Security Act (42 U.S.C. 402(b)(2)) is amended by striking “subsections (k)(5) and (q)” and inserting “subsection (q)”. (2) Section 202(c)(2) of such Act (42 U.S.C. 402(c)(2)) is amended by striking “subsections (k)(5) and (q)” and inserting “subsection (q)”. (3) Section 202(e)(2)(A) of such Act (42 U.S.C. 402(e)(2)(A)) is amended by striking “subsection (k)(5), subsection (q),” and inserting “subsection (q)”. (4) Section 202(f)(2)(A) of such Act (42 U.S.C. 402(f)(2)(A)) is amended by striking “subsection (k)(5), subsection (q)” and inserting “subsection (q)”. SEC. 3. REPEAL OF WINDFALL ELIMINATION PROVISIONS.(a) In General.—Section 215 of the Social Security Act (42 U.S.C. 415) is amended—(1) in subsection (a), by striking paragraph (7); (2) in subsection (d), by striking paragraph (3); and (3) in subsection (f), by striking paragraph (9). (b) Conforming Amendments.—Subsections (e)(2) and (f)(2) of section 202 of such Act (42 U.S.C. 402) are each amended by striking “section 215(f)(5), 215(f)(6), or 215(f)(9)(B)” in subparagraphs (C) and (D)(i) and inserting “paragraph (5) or (6) of section 215(f)”. SEC. 4. 42 USC 402 note.EFFECTIVE DATE. Applicability.The amendments made by this Act shall apply with respect to monthly insurance benefits payable under title II of the Social Security Act for months after December 2023. Adjustment.Notwithstanding section 215(f) of the Social Security Act, the Commissioner of Social Security shall adjust primary insurance amounts to the extent 138 STAT. 3233 necessary to take into account the amendments made by section 3.