BEFORE THE Department of REVENUE
OF THE STATE OF MONTANA
In the matter of the amendment of ARM 42.15.214 pertaining to resident military salary exclusion
NOTICE OF AMENDMENT
TO: All Concerned Persons
1. On August 4, 2017, the Department of Revenue published MAR Notice No. 42-2-973 pertaining to the public hearing on the proposed amendment of the above-stated rule at page 1284 of the 2017 Montana Administrative Register, Issue Number 15.
2. On August 24, 2017, a public hearing was held to consider the proposed amendment. Bob Story, Montana Taxpayers Association, appeared and testified at the hearing. No written comments were received.
3. The department amends ARM 42.15.214 as proposed.
4. The comment received and the department's response is as follows:
COMMENT 1: Bob Story, Executive Director, Montana Taxpayer's Association, testified that he has listened to this concept for a couple of legislative sessions where the National Guard has tried to get clarification on what is taxable income and what is not. He commented that it has been a confusion to policy makers to sort out Title 10 and Title 30 (U.S. Code) and hopefully this rule solves that problem.
RESPONSE 1: The department appreciates Mr. Story's support of the rule amendment.
/s/ Laurie Logan /s/ Mike Kadas
Laurie Logan Mike Kadas
Rule Reviewer Director of Revenue
Certified to the Secretary of State September 11, 2017.