---
type: "Bill"
title: "Revise business equipment tax laws: Business Investment Grows (BIG) Jobs Act"
description: "Revise business equipment tax laws: Business Investment Grows (BIG) Jobs Act"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "HB 303"
citation: "Montana HB 303 (2021)"
classification: ["bill"]
subjects: ["Appropriations (see also: State Finance)", "Revenue", "Local", "Revenue", "State", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Joshua Kassmier"]
version_count: 5
action_count: 68
vote_count: 10
first_action: "2020-11-19"
last_action: "2021-05-14"
source: "openstates"
source_identifier: "ocd-bill/6e3ee31c-8b31-47f2-bf37-77bd990d1a99"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=303&P_BLTP_BILL_TYP_CD=HB&Z_ACTION=Find&P_SESS=20211"
source_hash: "da176c0581b1c7bfc18d687029f2cf7449cc36c3a164afe0fc52ac1d8f40f7d1"
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 303 (2021) — Revise business equipment tax laws: Business Investment Grows (BIG) Jobs Act

## Version chain

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

1. **HB0303_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0399//HB0303_1.pdf)
2. **HB0303_2.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0399//HB0303_2.pdf)
3. **HB0303_3.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0399//HB0303_3.pdf)
4. **HB0303_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0399//HB0303_X.pdf)
5. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/HB0303.pdf)

## Votes

- Do Pass — **67–32** (pass) · lower
- Do Concur — **67–33** (pass) · lower
- DO PASS AS AMENDED — **13–5** (pass) · lower
- BE CONCURRED IN AS AMENDED — **16–3** (pass) · upper
- Do Concur — **39–11** (pass) · upper
- Do Concur — **41–9** (pass) · upper
- Do Pass — **68–32** (pass) · lower
- BE CONCURRED IN — **8–3** (pass) · upper
- Do Concur — **39–11** (pass) · upper
- Do Concur — **64–33** (pass) · lower

## Sponsors

- Joshua Kassmier — primary (person)

## Timeline

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

- **2020-11-19** Draft Request Received
- **2021-01-13** Draft On Hold
- **2021-01-15** Draft Taken Off Hold
- **2021-01-20** Draft On Hold
- **2021-01-22** Draft to Requester for Review
- **2021-01-25** Draft in Legal Review
- **2021-01-25** Draft in Edit
- **2021-01-28** Draft to Drafter - Edit Review
- **2021-01-28** Draft in Input/Proofing
- **2021-01-28** Draft in Final Drafter Review
- **2021-01-28** Bill Draft Text Available Electronically
- **2021-01-28** Executive Director Review
- **2021-01-29** Draft in Assembly
- **2021-01-29** Draft Ready for Delivery
- **2021-01-29** Executive Director Final Review
- **2021-01-29** Draft Ready for Delivery
- **2021-01-30** Draft Delivered to Requester
- **2021-02-03** Introduced `introduction`
- **2021-02-03** Fiscal Note Requested
- **2021-02-03** Referred to Committee - (H) Taxation `referral-committee`
- **2021-02-03** First Reading `reading-1`
- **2021-02-04** Introduced Bill Text Available Electronically
- **2021-02-08** Fiscal Note Received
- **2021-02-08** Fiscal Note Signed
- **2021-02-08** Fiscal Note Printed
- **2021-02-09** Hearing - (H) Taxation
- **2021-02-10** Amendments Available
- **2021-02-11** Committee Executive Action--Bill Passed as Amended - (H) Taxation `committee-passage`
- **2021-02-11** Committee Report--Bill Passed as Amended - (H) Taxation `committee-passage`
- **2021-02-11** Printed - New Version Available
- **2021-02-12** Revised Fiscal Note Requested
- **2021-02-16** Revised Fiscal Note Received
- **2021-02-16** Revised Fiscal Note Signed
- **2021-02-16** Revised Fiscal Note Printed
- **2021-02-18** Scheduled for 2nd Reading
- **2021-02-18** 2nd Reading Passed `reading-2`
- **2021-02-19** Scheduled for 3rd Reading
- **2021-02-19** 3rd Reading Passed `passage, reading-3`
- **2021-02-19** Transmitted to Senate
- **2021-02-20** First Reading `reading-1`
- **2021-02-20** Referred to Committee - (S) Taxation `referral-committee`
- **2021-02-25** Hearing - (S) Taxation
- **2021-02-26** Committee Executive Action--Bill Concurred - (S) Taxation
- **2021-02-26** Committee Report--Bill Concurred - (S) Taxation
- **2021-03-12** Scheduled for 2nd Reading
- **2021-03-12** 2nd Reading Concurred `reading-2`
- **2021-03-12** Rereferred to Committee - (S) Finance and Claims `referral-committee`
- **2021-03-16** Hearing - (S) Finance and Claims
- **2021-04-26** Committee Executive Action--Bill Concurred as Amended - (S) Finance and Claims
- **2021-04-26** Committee Report--Bill Concurred as Amended - (S) Finance and Claims
- **2021-04-27** Revised Fiscal Note Requested
- **2021-04-27** Scheduled for 2nd Reading
- **2021-04-27** 2nd Reading Concurred `reading-2`
- **2021-04-27** Scheduled for 3rd Reading
- **2021-04-27** 3rd Reading Concurred `passage, reading-3`
- **2021-04-27** Returned to House with Amendments
- **2021-04-28** Scheduled for 2nd Reading
- **2021-04-28** 2nd Reading Senate Amendments Concurred `amendment-amendment, amendment-passage, reading-2`
- **2021-04-28** Scheduled for 3rd Reading
- **2021-04-28** 3rd Reading Passed as Amended by Senate `passage, reading-3`
- **2021-04-28** Sent to Enrolling
- **2021-04-29** Returned from Enrolling
- **2021-04-29** Printed - Enrolled Version Available
- **2021-05-04** Signed by Speaker
- **2021-05-04** Signed by President
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-11** Signed by Governor `executive-signature`
- **2021-05-14** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6e3ee31c-8b31-47f2-bf37-77bd990d1a99`. Confidence: reported (aggregated from official Montana legislature records).