Montana 2025 Regular Session

Montana Senate Bill SB26

Introduced
12/18/24  
Refer
1/7/25  
Refer
1/20/25  
Engrossed
2/6/25  
Refer
2/7/25  
Enrolled
3/18/25  

Caption

Allow legislators to receive mileage reimbursement at IRS mileage reimbursement rates

Summary

SB 26 updates Montana’s mileage reimbursement law for legislators, jurors, witnesses, county agents, state officers and employees, and other persons who are paid from public funds when they use their own vehicles for official duties. The bill ties reimbursement to the current federal IRS mileage rate for the first 1,000 miles traveled in a calendar month, then reduces the rate by 3 cents per mile for additional miles. For state officers and employees, the bill preserves a lower reimbursement rate when a government vehicle was available but the employee chose a private vehicle anyway, while allowing the full IRS-based rate when a government vehicle is unavailable or private vehicle use is otherwise in the government’s best interest. The bill also keeps a separate rule for privately owned airplanes, reimbursing at twice the motor-vehicle mileage rate, and it states that the section does not alter existing law in 5-2-301. The Department of Administration is authorized to adopt policies to administer the reimbursement rules, and those policies are exempt from the Montana Administrative Procedure Act. The act takes effect immediately upon passage and approval. In practical terms, SB 26 amends Section 2-18-503, MCA, to modernize and standardize travel reimbursement by linking it to the IRS mileage allowance rather than a fixed state rate. This affects public employees and officials who travel on state business, as well as legislators, jurors, witnesses, and county agents who are reimbursed from public funds. The overall sentiment appears strongly favorable. The bill passed the Senate and House with large margins and little recorded opposition, and the committee votes were unanimous. The voting history suggests broad agreement that the reimbursement formula should track the federal rate and that the administrative rules should be updated accordingly. There is little evidence of major controversy in the available record. Any potential point of discussion is the differential treatment between state officers/employees and other reimbursed travelers, since state employees receive a lower rate when a government vehicle is available but not used. However, the votes indicate that this distinction did not generate significant opposition in committee or on the floor.

Impact

SB 26 amends Montana Code Annotated section 2-18-503 to change how mileage reimbursement is calculated for official travel using personal vehicles. It replaces or updates state reimbursement amounts by referencing the IRS mileage allowance for the current year, while preserving a reduced reimbursement rule for state officers and employees who choose a private vehicle when a government vehicle is available. The bill also authorizes the Department of Administration to set implementing policies and makes the act effective immediately.

Sentiment

The bill appears to have been received positively and passed with broad bipartisan support. Committee votes were unanimous, and floor votes in both chambers were overwhelmingly in favor, indicating general agreement with updating mileage reimbursement to the IRS rate and simplifying administration. There is no transcript evidence of substantial opposition or debate.

Contention

The main substantive distinction in the bill is between state officers/employees and other reimbursed travelers: state employees may receive only 48.15% of the IRS rate when a government vehicle was available but not used, while legislators, jurors, witnesses, county agents, and others generally receive the IRS rate for the first 1,000 miles and a slightly reduced rate thereafter. That differential treatment could be a point of contention in principle, but the voting record suggests it was not a major source of opposition. No committee transcript is available showing detailed objections.

Companion Bills

No companion bills found.

Previously Filed As

MT SF3463

Legislators per diem, mileage, meal payments and reimbursements provisions modifications

MT S265

Sets State's mileage reimbursement rate at IRS rate for business use of automobile.

MT HB702

Enact the Fairness in Mileage Reimbursement Act

MT LD1520

An Act to Reduce the Income Tax Paid by Volunteers for Mileage Reimbursements

MT HB233

Provides relative to jury duty mileage reimbursement (EN INCREASE LF EX See Note)

MT SR222

Relative to mileage reimbursement.

MT SR16

Relative to mileage reimbursement.

MT SR2

Relative to mileage reimbursement.

MT HB3140

Provides for mileage reimbursements for dual enrollment courses for college credit

MT SB135

Reimbursement For Certain Legislators

Similar Bills

No similar bills found.