---
type: "Bill"
title: "Revise partnership audit provisions"
description: "Revise partnership audit provisions"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "HB 53"
citation: "Montana HB 53 (2021)"
classification: ["bill"]
subjects: ["Revenue", "State", "Rule Making", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Jim Hamilton"]
version_count: 4
action_count: 52
vote_count: 8
first_action: "2020-08-28"
last_action: "2021-04-01"
source: "openstates"
source_identifier: "ocd-bill/fd086f87-81ce-4941-85f2-6b26a832d51d"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=53&P_BLTP_BILL_TYP_CD=HB&Z_ACTION=Find&P_SESS=20211"
source_hash: "f5770ce840f0b3339ce53ce2d372389e6e4cd9a5abf79ca38f1ea781c7ab7b40"
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 53 (2021) — Revise partnership audit provisions

## Version chain

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

1. **HB0053_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0099//HB0053_1.pdf)
2. **HB0053_2.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0099//HB0053_2.pdf)
3. **HB0053_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/HB0099//HB0053_X.pdf)
4. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/HB0053.pdf)

## Votes

- BE CONCURRED IN AS AMENDED — **11–0** (pass) · upper
- DO PASS — **18–0** (pass) · lower
- Do Concur — **93–3** (pass) · lower
- Do Concur — **100–0** (pass) · lower
- Do Concur — **50–0** (pass) · upper
- Do Pass — **95–0** (pass) · lower
- Do Concur — **49–0** (pass) · upper
- Do Pass — **99–0** (pass) · lower

## Sponsors

- Jim Hamilton — primary (person)

## Timeline

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

- **2020-08-28** Draft Request Received
- **2020-11-23** Draft in Legal Review
- **2020-11-25** Draft in Edit
- **2020-12-03** Draft to Drafter - Edit Review
- **2020-12-03** Draft in Input/Proofing
- **2020-12-04** Draft in Final Drafter Review
- **2020-12-04** Bill Draft Text Available Electronically
- **2020-12-04** Draft in Input/Proofing
- **2020-12-04** Draft in Final Drafter Review
- **2020-12-04** Bill Draft Text Available Electronically
- **2020-12-07** Executive Director Review
- **2020-12-07** Draft in Assembly
- **2020-12-15** Introduced Bill Text Available Electronically
- **2020-12-15** Introduced `introduction`
- **2020-12-23** Fiscal Note Requested
- **2020-12-24** Referred to Committee - (H) Taxation `referral-committee`
- **2020-12-31** Hearing Canceled - (H) Taxation
- **2021-01-04** First Reading - (H) Taxation `reading-1`
- **2021-01-11** Fiscal Note Received
- **2021-01-11** Fiscal Note Signed
- **2021-01-11** Fiscal Note Printed
- **2021-01-14** Hearing - (H) Taxation
- **2021-01-15** Committee Executive Action--Bill Passed - (H) Taxation `committee-passage`
- **2021-01-15** Committee Report--Bill Passed - (H) Taxation `committee-passage`
- **2021-01-21** Scheduled for 2nd Reading
- **2021-01-21** 2nd Reading Passed `reading-2`
- **2021-01-22** Scheduled for 3rd Reading
- **2021-01-22** 3rd Reading Passed `passage, reading-3`
- **2021-01-22** Transmitted to Senate
- **2021-01-25** First Reading `reading-1`
- **2021-01-25** Referred to Committee - (S) Taxation `referral-committee`
- **2021-02-02** Amendments Available
- **2021-02-03** Hearing - (S) Taxation
- **2021-02-05** Committee Executive Action--Bill Concurred as Amended - (S) Taxation
- **2021-02-05** Committee Report--Bill Concurred as Amended - (S) Taxation
- **2021-03-10** Scheduled for 2nd Reading
- **2021-03-10** 2nd Reading Concurred `reading-2`
- **2021-03-11** Scheduled for 3rd Reading
- **2021-03-11** 3rd Reading Concurred `passage, reading-3`
- **2021-03-11** Returned to House with Amendments
- **2021-03-15** Scheduled for 2nd Reading
- **2021-03-15** 2nd Reading Senate Amendments Concurred `amendment-amendment, amendment-passage, reading-2`
- **2021-03-16** Scheduled for 3rd Reading
- **2021-03-16** 3rd Reading Passed as Amended by Senate `passage, reading-3`
- **2021-03-16** Sent to Enrolling
- **2021-03-22** Returned from Enrolling
- **2021-03-22** Printed - Enrolled Version Available
- **2021-03-24** Signed by Speaker
- **2021-03-24** Signed by President
- **2021-03-24** Transmitted to Governor `executive-receipt`
- **2021-03-31** Signed by Governor `executive-signature`
- **2021-04-01** 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/fd086f87-81ce-4941-85f2-6b26a832d51d`. Confidence: reported (aggregated from official Montana legislature records).