---
type: "Bill"
title: "Corporate tax modernization through double-sales factor apportionment"
description: "Corporate tax modernization through double-sales factor apportionment"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "SB 376"
citation: "Montana SB 376 (2021)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Corporations"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 3
action_count: 54
vote_count: 8
first_action: "2020-12-13"
last_action: "2021-05-11"
source: "openstates"
source_identifier: "ocd-bill/263ec3e1-3d29-48cc-a1c5-5e54c97fd949"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=376&P_BLTP_BILL_TYP_CD=SB&Z_ACTION=Find&P_SESS=20211"
source_hash: "1b763f9de299beebcd6c77719af6b2763e3fcd32182d5f7c28608d11d47e876f"
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 376 (2021) — Corporate tax modernization through double-sales factor apportionment

## Version chain

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

1. **SB0376_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0399//SB0376_1.pdf)
2. **SB0376_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0399//SB0376_X.pdf)
3. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/SB0376.pdf)

## Votes

- DO PASS — **17–2** (pass) · upper
- Do Pass — **36–14** (pass) · upper
- BE CONCURRED IN — **15–3** (pass) · lower
- Do Concur — **86–14** (pass) · lower
- Do Concur — **88–12** (pass) · lower
- DO PASS — **7–4** (pass) · upper
- BE CONCURRED IN — **23–1** (pass) · lower
- Do Pass — **31–19** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2020-12-13** Draft Request Received
- **2021-02-12** Draft On Hold
- **2021-03-11** Draft Taken Off Hold
- **2021-03-11** Draft in Legal Review
- **2021-03-12** Draft in Edit
- **2021-03-12** Draft to Drafter - Edit Review
- **2021-03-12** Draft in Input/Proofing
- **2021-03-12** Bill Draft Text Available Electronically
- **2021-03-15** Draft in Assembly
- **2021-03-15** Draft Ready for Delivery
- **2021-03-15** Executive Director Final Review
- **2021-03-15** Draft Ready for Delivery
- **2021-03-16** Draft Delivered to Requester
- **2021-03-16** Introduced `introduction`
- **2021-03-16** Fiscal Note Requested
- **2021-03-16** First Reading `reading-1`
- **2021-03-16** Referred to Committee - (S) Taxation `referral-committee`
- **2021-03-16** Introduced Bill Text Available Electronically
- **2021-03-22** Fiscal Note Received
- **2021-03-23** Fiscal Note Printed
- **2021-03-23** Hearing - (S) Taxation
- **2021-03-25** Committee Executive Action--Bill Passed - (S) Taxation `committee-passage`
- **2021-03-26** Committee Report--Bill Passed - (S) Taxation `committee-passage`
- **2021-03-31** Scheduled for 2nd Reading
- **2021-03-31** 2nd Reading Passed `reading-2`
- **2021-03-31** Rereferred to Committee - (S) Finance and Claims `referral-committee`
- **2021-04-06** Hearing - (S) Finance and Claims
- **2021-04-06** Committee Executive Action--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-04-06** Committee Report--Bill Passed - (S) Finance and Claims `committee-passage`
- **2021-04-07** Scheduled for 3rd Reading
- **2021-04-07** 3rd Reading Passed `passage, reading-3`
- **2021-04-07** Transmitted to House
- **2021-04-09** Referred to Committee - (H) Taxation `referral-committee`
- **2021-04-09** First Reading `reading-1`
- **2021-04-13** Hearing - (H) Taxation
- **2021-04-13** Committee Executive Action--Bill Concurred - (H) Taxation
- **2021-04-13** Committee Report--Bill Concurred - (H) Taxation
- **2021-04-20** Scheduled for 2nd Reading
- **2021-04-20** 2nd Reading Concurred `reading-2`
- **2021-04-20** Rereferred to Committee - (H) Appropriations `referral-committee`
- **2021-04-21** Hearing - (H) Appropriations
- **2021-04-21** Committee Executive Action--Bill Concurred - (H) Appropriations
- **2021-04-21** Committee Report--Bill Concurred - (H) Appropriations
- **2021-04-22** Scheduled for 3rd Reading
- **2021-04-22** 3rd Reading Concurred `passage, reading-3`
- **2021-04-22** Returned to Senate
- **2021-04-23** Sent to Enrolling
- **2021-05-01** Returned from Enrolling
- **2021-05-01** Printed - Enrolled Version Available
- **2021-05-04** Signed by President
- **2021-05-04** Signed by Speaker
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-11** Signed by Governor `executive-signature`
- **2021-05-11** 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/263ec3e1-3d29-48cc-a1c5-5e54c97fd949`. Confidence: reported (aggregated from official Montana legislature records).