SB326 expands and extends Montana's film-and-media production tax-credit program under the MEDIA Act through 2045, raising the annual credit cap from $12 million to $30 million. It allocates specific percentages of credits to various production categories; offers enhanced incentives for hiring Montana residents, veterans, tribal members, and students; and provides a 40% credit for renting qualified in-state facilities. The bill also requires the Department of Commerce to publicly track available credits, and reinvests a portion of unused funds into workforce training.
The Montana State House of Representatives passed SB326 on April 25, 2025 by a vote of 62 to 38. We have assigned pluses to the nays because government has no legitimate authority to prop up private industries through selective tax breaks. Government involvement in incentivizing the film industry distorts the economy, wastes taxpayer dollars, and invites the influence of Hollywood-style values that contradict traditional American principles. Rather than relying on private enterprise and market demand, this law empowers bureaucrats to pick winners and losers, undermining economic freedom and opening the door to immoral and anti-American cultural shifts.
