---
type: "Bill"
title: "Revise laws related to corporate loss carryback and carryforward"
description: "Revise laws related to corporate loss carryback and carryforward"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2017"
identifier: "HB 550"
citation: "Montana HB 550 (2017)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Corporations"]
status: "enacted"
primary_sponsors: ["Jeff Essmann"]
version_count: 1
action_count: 86
vote_count: 13
first_action: "2016-11-29"
last_action: "2017-05-22"
source: "openstates"
source_identifier: "ocd-bill/6ce44551-9848-4936-9ff6-924f38bca870"
source_url: "http://laws.leg.mt.gov/legprd/LAW0203W$BSRV.ActionQuery?P_SESS=20171&P_BLTP_BILL_TYP_CD=&P_BILL_NO=&P_BILL_DFT_NO=LC1192&P_CHPT_NO=&Z_ACTION=Find&P_SBJT_SBJ_CD=&P_ENTY_ID_SEQ="
source_hash: "8ce489bac4a8b6e52de1795234b0ec2ebaeb3b6557e95040fdfb1576e043c082"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana HB 550 (2017) — Revise laws related to corporate loss carryback and carryforward

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled** (enrolled) — [source](http://leg.mt.gov/bills/2017/BillPdf/HB0550.pdf)

## Votes

- Do Concur — **89–11** (pass) · legislature
- AMD-1 Richmond D/PASS — **30–19** (pass) · legislature
- Do Concur — **76–24** (pass) · legislature
- Do Pass — **63–37** (pass) · legislature
- BE CONCURRED IN AS AMENDED — **7–5** (pass) · legislature
- Do Concur — **45–0** (pass) · legislature
- Do Concur — **64–36** (pass) · legislature
- Do Concur as Amended — **31–18** (pass) · legislature
- DO PASS AS AMENDED — **14–6** (pass) · legislature
- Do Concur — **45–0** (pass) · legislature
- Do Pass — **62–38** (pass) · legislature
- Do Concur — **86–12** (pass) · legislature
- Do Concur — **32–18** (pass) · legislature

## Sponsors

- Jeff Essmann — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2016-11-29** Draft Request Received
- **2016-11-30** Draft On Hold
- **2017-02-14** Draft Taken Off Hold
- **2017-02-16** Fiscal Note Probable
- **2017-02-16** Draft to Requester for Review
- **2017-02-17** Draft in Legal Review
- **2017-02-17** Draft in Edit
- **2017-02-18** Draft to Drafter - Edit Review [CMD]
- **2017-02-20** Draft in Input/Proofing
- **2017-02-20** Draft in Final Drafter Review
- **2017-02-20** Bill Draft Text Available Electronically
- **2017-02-20** Executive Director Review
- **2017-02-20** Draft in Assembly
- **2017-02-20** Executive Director Final Review
- **2017-02-20** Draft Ready for Delivery
- **2017-02-21** Draft Delivered to Requester
- **2017-02-21** Introduced `introduction`
- **2017-02-21** Fiscal Note Requested
- **2017-02-21** Referred to Committee `referral-committee`
- **2017-02-21** First Reading `reading-1`
- **2017-02-21** Introduced Bill Text Available Electronically
- **2017-02-24** Fiscal Note Received
- **2017-02-24** Fiscal Note Signed
- **2017-02-24** Fiscal Note Printed
- **2017-03-08** Hearing
- **2017-03-20** Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2017-03-20** Committee Report--Bill Passed as Amended `committee-passage`
- **2017-03-20** Printed - New Version Available
- **2017-03-22** Scheduled for 2nd Reading
- **2017-03-22** 2nd Reading Passed `reading-2`
- **2017-03-22** Rereferred to Committee `referral-committee`
- **2017-03-23** Hearing
- **2017-03-24** Tabled in Committee `amendment-deferral`
- **2017-03-27** Taken from Table in Committee
- **2017-03-27** Committee Executive Action--Bill Passed `committee-passage`
- **2017-03-28** Committee Report--Bill Passed `committee-passage`
- **2017-03-29** Scheduled for 3rd Reading
- **2017-03-29** 3rd Reading Passed `passage, reading-3`
- **2017-03-30** Transmitted to Senate
- **2017-03-31** First Reading `reading-1`
- **2017-04-01** Referred to Committee `referral-committee`
- **2017-04-05** Hearing
- **2017-04-07** Committee Executive Action--Bill Concurred as Amended
- **2017-04-07** Committee Report--Bill Concurred as Amended
- **2017-04-07** Printed - New Version Available
- **2017-04-10** Revised Fiscal Note Requested
- **2017-04-10** Revised Fiscal Note Received
- **2017-04-10** Revised Fiscal Note Signed
- **2017-04-10** Revised Fiscal Note Printed
- **2017-04-10** Scheduled for 2nd Reading
- **2017-04-10** 2nd Reading Passed Consideration `reading-2`
- **2017-04-11** Scheduled for 2nd Reading
- **2017-04-11** 2nd Reading Motion to Amend Carried
- **2017-04-11** 2nd Reading Concurred as Amended `reading-2`
- **2017-04-11** Printed - New Version Available
- **2017-04-12** Scheduled for 3rd Reading
- **2017-04-12** 3rd Reading Concurred `passage, reading-3`
- **2017-04-13** Returned to House with Amendments
- **2017-04-19** Scheduled for 2nd Reading
- **2017-04-19** 2nd Reading Senate Amendments Concurred `amendment-passage, reading-2, amendment-amendment`
- **2017-04-20** Scheduled for 3rd Reading
- **2017-04-20** 3rd Reading Passed as Amended by Senate `passage, reading-3`
- **2017-04-20** Sent to Enrolling
- **2017-04-22** Printed - Enrolled Version Available
- **2017-04-22** Returned from Enrolling
- **2017-04-25** Signed by Speaker
- **2017-04-26** Signed by President
- **2017-04-26** Transmitted to Governor `executive-receipt`
- **2017-04-26** Returned with Governor's Proposed Amendments
- **2017-04-26** Scheduled for 2nd Reading
- **2017-04-26** 2nd Reading Governor's Proposed Amendments Adopted `amendment-passage, amendment-amendment`
- **2017-04-27** Scheduled for 3rd Reading
- **2017-04-27** 3rd Reading Governor's Proposed Amendments Adopted `amendment-passage, amendment-amendment`
- **2017-04-27** Transmitted to Senate for Consideration of Governor's Proposed Amendments
- **2017-04-27** Scheduled for 2nd Reading
- **2017-04-27** 2nd Reading Governor's Proposed Amendments Adopted `amendment-passage, amendment-amendment`
- **2017-04-27** 3rd Reading Governor's Proposed Amendments Adopted `amendment-passage, amendment-amendment`
- **2017-04-27** Returned to House Concurred in Governor's Proposed Amendments
- **2017-04-28** Sent to Enrolling
- **2017-04-29** Returned from Enrolling
- **2017-05-01** Printed - Enrolled Version Available
- **2017-05-04** Signed by President
- **2017-05-06** Signed by Speaker
- **2017-05-15** Transmitted to Governor `executive-receipt`
- **2017-05-22** Signed by Governor `executive-signature`
- **2017-05-22** Chapter Number Assigned

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6ce44551-9848-4936-9ff6-924f38bca870`. Confidence: reported (aggregated from official Montana legislature records).