Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateMontanaIntroduced
SB 536: Revise contractor gross receipts tax
Greg Hertz
SB 536 status: Introduced — (S) Veto Override (updated Jun 12, 2025).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
50OUT OF 100
Score:50/100 civic fit — mixed
Risk:Moderate Risk
Impact:Moderate Impact 60/100
Constitutionality90%
Bipartisan50%
Public opinion50%
Bill summary
What changes
The bill revises the method and potentially the structure by which construction companies and contractors are taxed on their total income (gross receipts).
Who is affected
Construction companies and contractors operating in Montana.
Requirements and enforcement
Compliance with new gross receipts tax definitions and calculation methodologies as mandated by the state.
Costs and funding
Direct tax liability changes; compliance costs are currently unknown.
When it takes effect
Veto override process ongoing as of June 2025.
Potential benefits
Potential modernization of state tax code and improved administrative clarity for construction industry taxpayers.
Risks and tradeoffs
The lack of available text makes it impossible to determine if individual businesses will see a net tax increase or decrease.
What is still unknown
The specific tax rates, thresholds, and administrative rules intended for implementation are not provided.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Mixed / Neutral
50%
Benefits
- Potential for more modernized contractor tax framework
- Simplification of tax calculation processes
- Improved clarity in state tax obligations for contractors
Risks
- Potential for increased tax burden on specific contractor categories
- Risk of higher project costs passed to consumers
- Implementation and compliance costs for affected businesses
Society
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Analysis scope
Analysis is based on a limited abstract, not the full bill text.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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