---
type: "Bill"
title: "Personal Income Tax Relief Act"
description: "Personal Income Tax Relief Act"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "SB 159"
citation: "Montana SB 159 (2021)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 4
action_count: 69
vote_count: 9
first_action: "2020-01-17"
last_action: "2021-05-12"
source: "openstates"
source_identifier: "ocd-bill/4c7b069f-7d90-4acf-bae4-3050ed3a18d3"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=159&P_BLTP_BILL_TYP_CD=SB&Z_ACTION=Find&P_SESS=20211"
source_hash: "eff886ae1ce730289efa7a44667951d4ce9694a3a87335227b0b77fbc315a34e"
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 SB 159 (2021) — Personal Income Tax Relief Act

## Version chain

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

1. **SB0159_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0199//SB0159_1.pdf)
2. **SB0159_2.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0199//SB0159_2.pdf)
3. **SB0159_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0199//SB0159_X.pdf)
4. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/SB0159.pdf)

## Votes

- Do Concur — **31–19** (pass) · upper
- Do Pass — **33–17** (pass) · upper
- Do Concur — **34–16** (pass) · upper
- BE CONCURRED IN — **17–7** (pass) · lower
- Do Concur — **65–32** (pass) · lower
- BE CONCURRED IN AS AMENDED — **10–8** (pass) · lower
- DO PASS — **7–4** (pass) · upper
- Do Concur — **66–32** (pass) · lower
- Do Pass — **34–16** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2020-01-17** Draft Request Received
- **2020-10-28** Draft On Hold
- **2021-01-21** Draft in Legal Review
- **2021-01-21** Draft in Edit
- **2021-01-21** Draft to Drafter - Edit Review
- **2021-01-21** Draft in Input/Proofing
- **2021-01-22** Draft in Final Drafter Review
- **2021-01-22** Bill Draft Text Available Electronically
- **2021-01-22** Executive Director Review
- **2021-01-22** Draft in Assembly
- **2021-01-22** Draft Ready for Delivery
- **2021-01-22** Executive Director Final Review
- **2021-01-25** Draft Ready for Delivery
- **2021-01-26** Draft Delivered to Requester
- **2021-01-27** Introduced `introduction`
- **2021-01-27** Fiscal Note Requested
- **2021-01-27** Introduced Bill Text Available Electronically
- **2021-01-28** First Reading `reading-1`
- **2021-01-28** Referred to Committee - (S) Taxation `referral-committee`
- **2021-02-02** Fiscal Note Received
- **2021-02-04** Fiscal Note Printed
- **2021-02-11** Hearing - (S) Taxation
- **2021-02-19** Committee Executive Action--Bill Passed - (S) Taxation `committee-passage`
- **2021-02-19** Committee Report--Bill Passed - (S) Taxation `committee-passage`
- **2021-02-23** Scheduled for 2nd Reading
- **2021-02-23** 2nd Reading Passed `reading-2`
- **2021-02-23** Rereferred to Committee - (S) Finance and Claims `referral-committee`
- **2021-02-25** Hearing - (S) Finance and Claims
- **2021-02-26** Committee Executive Action--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-02-26** Committee Report--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-02-27** Scheduled for 3rd Reading
- **2021-02-27** 3rd Reading Passed `passage, reading-3`
- **2021-02-27** Transmitted to House
- **2021-03-01** Referred to Committee - (H) Taxation `referral-committee`
- **2021-03-01** First Reading `reading-1`
- **2021-03-10** Hearing - (H) Taxation
- **2021-03-11** Amendments Available
- **2021-03-12** Revised Fiscal Note Requested
- **2021-03-16** Revised Fiscal Note Received
- **2021-03-16** Revised Fiscal Note Printed
- **2021-04-09** Tabled in Committee - (H) Taxation `amendment-deferral`
- **2021-04-20** Taken from Table in Committee - (H) Taxation
- **2021-04-20** Committee Executive Action--Bill Concurred as Amended - (H) Taxation
- **2021-04-20** Printed - New Version Available
- **2021-04-20** Committee Report--Bill Concurred as Amended - (H) Taxation
- **2021-04-21** Revised Fiscal Note Requested
- **2021-04-22** Revised Fiscal Note Received
- **2021-04-22** Scheduled for 2nd Reading
- **2021-04-22** 2nd Reading Concurred `reading-2`
- **2021-04-22** Rereferred to Committee - (H) Appropriations `referral-committee`
- **2021-04-22** Hearing - (H) Appropriations
- **2021-04-22** Committee Executive Action--Bill Concurred - (H) Appropriations
- **2021-04-22** Revised Fiscal Note Printed
- **2021-04-23** Committee Report--Bill Concurred - (H) Appropriations
- **2021-04-26** Scheduled for 3rd Reading
- **2021-04-26** 3rd Reading Concurred `passage, reading-3`
- **2021-04-26** Returned to Senate with Amendments
- **2021-04-27** Scheduled for 2nd Reading
- **2021-04-27** 2nd Reading House Amendments Concurred `amendment-amendment, amendment-passage, reading-2`
- **2021-04-27** Scheduled for 3rd Reading
- **2021-04-27** 3rd Reading Passed as Amended by House `passage, reading-3`
- **2021-04-27** Sent to Enrolling
- **2021-05-03** Returned from Enrolling
- **2021-05-03** Printed - Enrolled Version Available
- **2021-05-04** Signed by President
- **2021-05-04** Signed by Speaker
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-06** Signed by Governor `executive-signature`
- **2021-05-12** 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/4c7b069f-7d90-4acf-bae4-3050ed3a18d3`. Confidence: reported (aggregated from official Montana legislature records).