---
type: "Bill"
title: "Generally revise laws relating to independent contractor tax evasion and fraud"
description: "Generally revise laws relating to independent contractor tax evasion and fraud"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "HB 490"
citation: "Montana HB 490 (2023)"
classification: ["bill"]
subjects: ["Employment and Labor (same as: Labor and Employment)", "Taxation (Generally)"]
status: "enacted"
primary_sponsors: ["Steve Gist"]
version_count: 10
action_count: 57
vote_count: 8
first_action: "2022-12-05T19:29:42+00:00"
last_action: "2023-05-19T16:55:56+00:00"
source: "openstates"
source_identifier: "ocd-bill/451539c3-1594-4a3d-8be4-8306d284785d"
source_url: "https://bills.legmt.gov/#/bill/20231/LC3153"
source_hash: "72284d5db89f74860c465fbe64dc55972b9f94706f156883943aac7b071966fb"
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 490 (2023) — Generally revise laws relating to independent contractor tax evasion and fraud

## Version chain

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

1. **HB0490.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10284)
2. **HB0490.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10283)
3. **HB0490.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10285)
4. **HB0490.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10288)
5. **HB0490001SCH19674.hlc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10286)
6. **HB0490002SCH19674.hlc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10287)
7. **HB0490_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10290)
8. **HB0490_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10293)
9. **HB0490_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10292)
10. **HB0490_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10291)

## Votes

- (S) 2nd Reading Concurred — **34–16** (pass) · upper
- (H) 3rd Reading Passed — **93–6** (pass) · lower
- (H) 2nd Reading Passed — **95–5** (pass) · lower
- (S) 3rd Reading Concurred — **33–17** (pass) · upper
- (H) 3rd Reading Passed as Amended by Senate — **96–1** (pass) · lower
- (H) Committee Executive Action--Bill Passed as Amended — **19–0** (pass) · lower
- (H) 2nd Reading Senate Amendments Concurred — **100–0** (pass) · lower
- (S) Committee Executive Action--Bill Concurred as Amended — **10–0** (pass) · upper

## Sponsors

- Steve Gist — primary (person)

## Timeline

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

- **2023-05-19T16:55:56+00:00** Chapter Number Assigned `became-law`
- **2023-05-18T22:58:57+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`
- **2023-05-02T17:02:27+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-05-02T17:02:26+00:00** (H) Returned from Enrolling
- **2023-04-28T22:00:40+00:00** (H) Sent to Enrolling
- **2023-04-28T19:55:00+00:00** (H) 3rd Reading Passed as Amended by Senate `passage, passage, reading-3, reading-3`
- **2023-04-28T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-27T14:27:00+00:00** (H) 2nd Reading Senate Amendments Concurred `amendment-amendment, amendment-passage, reading-2, reading-2`
- **2023-04-27T14:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-17T22:14:58+00:00** (S) Returned to House with Amendments
- **2023-04-14T19:37:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2023-04-14T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-04-13T21:17:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-13T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-04-07T19:33:00+00:00** (S) Committee Report--Bill Concurred as Amended
- **2023-04-07T19:10:19+00:00** (C) Printed - New Version Available
- **2023-04-06T15:30:00+00:00** (S) Committee Executive Action--Bill Concurred as Amended
- **2023-03-24T14:00:00+00:00** (S) Hearing
- **2023-03-15T14:53:00+00:00** (S) Referred to Committee `referral-committee`
- **2023-03-02T16:39:00+00:00** (S) First Reading `reading-1`
- **2023-03-02T02:29:00+00:00** (H) Transmitted to Senate
- **2023-03-02T02:11:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2023-02-28T22:24:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2023-02-24T20:35:00+00:00** (C) Printed - New Version Available
- **2023-02-23T23:43:59+00:00** (H) Fiscal Note Printed
- **2023-02-23T23:43:54+00:00** (H) Fiscal Note Unsigned
- **2023-02-23T00:26:00+00:00** (H) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-02-22T21:30:58+00:00** (H) Sponsor Rebuttal to Fiscal Note Requested
- **2023-02-22T15:18:00+00:00** (H) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-02-21T22:02:35+00:00** (H) Fiscal Note Received `receipt`
- **2023-02-21T15:30:42+00:00** (H) Hearing
- **2023-02-20T20:35:03+00:00** (C) Amendments Available
- **2023-02-14T20:11:52+00:00** (H) Hearing Canceled
- **2023-02-13T20:17:39+00:00** (H) First Reading `reading-1`
- **2023-02-13T17:44:56+00:00** (H) Referred to Committee `referral-committee`
- **2023-02-11T00:17:43+00:00** (H) Fiscal Note Requested
- **2023-02-10T19:16:41+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-10T17:20:27+00:00** (H) Introduced
- **2023-02-08T19:34:07+00:00** (C) Draft Delivered to Requester
- **2023-02-01T16:23:43+00:00** (C) Executive Director Final Review
- **2023-02-01T16:23:39+00:00** (C) Draft Ready for Delivery
- **2023-01-31T22:49:58+00:00** (C) Draft in Assembly
- **2023-01-31T22:14:45+00:00** (C) Executive Director Review
- **2023-01-31T19:24:25+00:00** (C) Bill Draft Text Available Electronically
- **2023-01-31T19:24:24+00:00** (C) Draft in Final Drafter Review
- **2023-01-31T17:26:17+00:00** (C) Draft in Input/Proofing
- **2023-01-31T17:15:28+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-27T20:18:00+00:00** (C) Draft in Edit
- **2023-01-27T18:14:30+00:00** (C) Draft in Legal Review
- **2023-01-26T22:00:05+00:00** (C) Draft Taken Off Hold
- **2023-01-05T18:57:49+00:00** (C) Draft On Hold
- **2022-12-29T00:15:09+00:00** (C) Draft Taken Off Hold
- **2022-12-20T18:42:08+00:00** (C) Draft On Hold
- **2022-12-05T19:29:42+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/451539c3-1594-4a3d-8be4-8306d284785d`. Confidence: reported (aggregated from official Montana legislature records).