WPMA News / Fall 2026	
 39
State Report
development provides an early indication of topics that may 
emerge during the 2027 session and affect Montana employers.
Montana retailers should 
be aware of upcoming 
changes to the Supple-
mental Nutrition Assis-
tance Program (SNAP) 
that will affect benefit 
processing and program 
administration statewide. 
State officials have an-
nounced that implemen-
tation of the new SNAP 
requirements, origi-
nally scheduled to take effect in October, has been delayed until 
November to allow additional time for system updates, retailer 
preparation, and participant education. The additional month 
should help minimize disruptions for both beneficiaries and 
authorized SNAP retailers while ensuring a smoother transition 
to the updated program requirements. MPMCSA will continue 
monitoring the rollout and sharing information as state agencies 
provide further guidance to retailers and program participants.
One of the most significant policy discussions on the horizon 
is Governor Greg Gianforte’s proposal to move Montana to a 
single, flat income tax rate. The governor has argued that  
simplifying Montana’s tax structure and reducing the top income 
tax rate would improve the state’s competitiveness, encourage  
investment, and help small businesses retain more of their 
earnings. Because many convenience stores, fuel distributors, 
and family-owned petroleum businesses are organized as pass-
through entities, their business income is taxed through the  
individual income tax system. As a result, a flat tax could lower 
tax liability for many business owners, freeing up capital that can 
be reinvested in employees, equipment, facility improvements, 
and expansion opportunities. Supporters also contend that a  
simpler tax code would reduce compliance costs and make 
Montana more attractive for business investment compared to 
neighboring states with lower tax burdens. Critics, however,  
have raised concerns about the potential impact on future state 
revenues and public services. As discussions continue leading 
into the next legislative session, MPMCSA will closely monitor 
the proposal and advocate for policies that support a strong  
business climate for Montana’s petroleum marketers and  
convenience store operators.
Brad Longcake 
MPMCSA, Executive Director

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