---
type: "Bill"
title: "Provide for exceptions to imposition of income tax on certain nonresidents"
description: "Provide for exceptions to imposition of income tax on certain nonresidents"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "HB 447"
citation: "Montana HB 447 (2023)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Mark Thane"]
version_count: 9
action_count: 73
vote_count: 8
first_action: "2022-12-01T16:26:41+00:00"
last_action: "2023-05-19T19:46:26+00:00"
source: "openstates"
source_identifier: "ocd-bill/8aa5d256-0dbb-4805-87b7-466b8da61eee"
source_url: "https://bills.legmt.gov/#/bill/20231/LC1932"
source_hash: "0d50153ad90c9ae3653680c22b767872f9f5116c2694f6215e5c159dfa4b2da1"
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 447 (2023) — Provide for exceptions to imposition of income tax on certain nonresidents

## Version chain

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

1. **HB0447.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12718)
2. **HB0447.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12720)
3. **HB0447.001.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12721)
4. **HB0447.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12717)
5. **HB0447.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12725)
6. **HB0447001SCH15248.hlc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12719)
7. **HB0447_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12724)
8. **HB0447_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12727)
9. **HB0447_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12726)

## Votes

- (S) Committee Executive Action--Bill Concurred as Amended — **11–1** (pass) · upper
- (H) 2nd Reading Passed — **99–1** (pass) · lower
- (H) 3rd Reading Passed — **91–4** (pass) · lower
- (H) 3rd Reading Passed as Amended by Senate — **97–1** (pass) · lower
- (S) 2nd Reading Concurred — **44–6** (pass) · upper
- (S) 3rd Reading Concurred — **43–5** (pass) · upper
- (H) Committee Executive Action--Bill Passed — **21–0** (pass) · lower
- (H) 2nd Reading Senate Amendments Concurred — **100–0** (pass) · lower

## Sponsors

- Mark Thane — primary (person)

## Timeline

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

- **2023-05-19T19:46:26+00:00** Chapter Number Assigned `became-law`
- **2023-05-18T22:54:35+00:00** (H) Signed by Governor `executive-signature`
- **2023-05-08T16:20:00+00:00** (H) Transmitted to Governor `executive-receipt`
- **2023-05-04T23:00:00+00:00** (S) Signed by President `passage`
- **2023-05-04T20:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-04-28T19:20:41+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-28T19:20:40+00:00** (H) Returned from Enrolling
- **2023-04-25T17:00:03+00:00** (H) Sent to Enrolling
- **2023-04-24T19:34:00+00:00** (H) 3rd Reading Passed as Amended by Senate `passage, passage, reading-3, reading-3`
- **2023-04-24T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-21T19:33:00+00:00** (H) 2nd Reading Senate Amendments Concurred `amendment-amendment, amendment-passage, reading-2, reading-2`
- **2023-04-21T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-13T15:25:27+00:00** (S) Returned to House with Amendments
- **2023-04-12T19:52:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2023-04-12T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-04-11T21:08:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-11T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-04-05T15:31:45+00:00** (H) Revised Fiscal Note Printed
- **2023-04-04T19:01:32+00:00** (H) Revised Fiscal Note Signed
- **2023-04-04T18:35:48+00:00** (H) Revised Fiscal Note Received `receipt`
- **2023-03-31T20:13:20+00:00** (H) Revised Fiscal Note Requested
- **2023-03-28T19:09:00+00:00** (S) Committee Report--Bill Concurred as Amended
- **2023-03-28T19:03:12+00:00** (C) Printed - New Version Available
- **2023-03-27T16:00:00+00:00** (S) Committee Executive Action--Bill Concurred as Amended
- **2023-03-26T02:19:32+00:00** (C) Amendments Available
- **2023-03-17T16:00:00+00:00** (S) Hearing
- **2023-03-14T19:19:00+00:00** (S) First Reading `reading-1`
- **2023-03-13T22:12:12+00:00** (S) Referred to Committee `referral-committee`
- **2023-03-13T22:11:30+00:00** (H) Transmitted to Senate
- **2023-03-13T20:55:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2023-03-11T15:28:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2023-02-24T20:31:00+00:00** (H) Committee Report--Bill Passed `committee-passage`
- **2023-02-24T02:14:44+00:00** (H) Committee Executive Action--Bill Passed `committee-passage`
- **2023-02-16T23:23:10+00:00** (H) Fiscal Note Printed
- **2023-02-16T16:00:47+00:00** (H) Hearing
- **2023-02-16T14:14:50+00:00** (H) Fiscal Note Signed
- **2023-02-15T21:53:13+00:00** (H) Fiscal Note Received `receipt`
- **2023-02-09T20:21:57+00:00** (H) First Reading `reading-1`
- **2023-02-09T20:09:20+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-09T19:14:33+00:00** (H) Referred to Committee `referral-committee`
- **2023-02-08T16:50:29+00:00** (H) Fiscal Note Requested
- **2023-02-08T16:49:20+00:00** (H) Introduced
- **2023-02-08T16:49:19+00:00** (C) Fiscal Note Probable
- **2023-02-07T15:36:09+00:00** (C) Draft Delivered to Requester
- **2023-02-06T18:22:01+00:00** (C) Executive Director Final Review
- **2023-02-06T18:21:54+00:00** (C) Draft Ready for Delivery
- **2023-02-06T18:08:08+00:00** (C) Draft in Assembly
- **2023-02-03T17:09:40+00:00** (C) Draft Ready for Delivery
- **2023-02-02T19:28:03+00:00** (C) Executive Director Final Review
- **2023-02-02T19:27:54+00:00** (C) Draft Ready for Delivery
- **2023-02-02T12:28:17+00:00** (C) Draft in Assembly
- **2023-02-01T23:56:40+00:00** (C) Executive Director Review
- **2023-02-01T20:16:45+00:00** (C) Bill Draft Text Available Electronically
- **2023-02-01T20:16:44+00:00** (C) Draft in Final Drafter Review
- **2023-02-01T18:26:15+00:00** (C) Draft in Input/Proofing
- **2023-02-01T15:46:22+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-31T21:07:50+00:00** (C) Draft in Edit
- **2023-01-31T20:38:10+00:00** (C) Draft in Legal Review
- **2023-01-30T16:44:13+00:00** (C) Draft to Requester for Review
- **2023-01-25T15:16:36+00:00** (C) Draft Back for Redo
- **2023-01-16T18:43:49+00:00** (C) Draft Ready for Delivery
- **2023-01-16T17:46:30+00:00** (C) Executive Director Final Review
- **2023-01-16T17:46:25+00:00** (C) Draft Ready for Delivery
- **2023-01-15T01:09:38+00:00** (C) Draft in Assembly
- **2023-01-14T22:12:28+00:00** (C) Executive Director Review
- **2023-01-13T18:49:55+00:00** (C) Bill Draft Text Available Electronically
- **2023-01-13T18:49:54+00:00** (C) Draft in Final Drafter Review
- **2023-01-13T14:57:59+00:00** (C) Draft in Input/Proofing
- **2023-01-13T05:00:09+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-11T22:46:43+00:00** (C) Draft in Edit
- **2023-01-11T20:39:38+00:00** (C) Draft in Legal Review
- **2023-01-08T05:08:22+00:00** (C) Draft to Requester for Review
- **2022-12-01T16:26:41+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8aa5d256-0dbb-4805-87b7-466b8da61eee`. Confidence: reported (aggregated from official Montana legislature records).