April 16, 2025
To: Montana House Taxation Committee
From: Matthew C. Brower, Executive Director of the Montana Catholic Conference
Re: Testimony in support of SB 321
Mr. Chairman and members of the committee, my name is Matt Brower. I serve as the Executive
Director of the Montana Catholic Conference, and I am providing this testimony on behalf of the
Roman Catholic bishops of Montana.
I am here today to voice our support for Senate Bill 321.
Families across our state are facing increasing financial pressures due to inflation, the rising cost
of housing and other economic factors. It’s no secret that raising children is only becoming more
expensive. To help illustrate this point, consider the Baby Boutique program that Catholic Social
Services runs out of the Cathedral of St. Helena here in Helena and at RiverStone Health in
Billings. In fiscal year 23-24, they handed out a little over 67,000 diapers to families in need.
Catholic Social Services is currently on pace to hand out over 90,000 diapers this current fiscal
year. They are averaging roughly 180 families per month and about a third of those are new
families each month.
The child tax credit provided in Senate Bill 321 is a tool that can help offset the impact of rising
inflation and provide some measure of relief to families with young children who are feeling
most acutely these various economic strains. In turn, it can help increase family stability during a
time of significant stress and offer parents a bit of support as they try to provide homes within
which their children can thrive, especially during the critical stages of early development.
Mr. Chairman and members of the committee, on behalf of the Montana Catholic Conference, I
urge a “do concur” and thank you for your time.