---
type: "Bill"
title: "Exempt retired military pensions from state income tax"
description: "Exempt retired military pensions from state income tax"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 104"
citation: "Montana SB 104 (2023)"
classification: ["bill"]
subjects: ["Military Affairs", "Retirement (see also: Senior Citizens)", "Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["John Fuller"]
version_count: 25
action_count: 80
vote_count: 15
first_action: "2022-11-18T22:41:28+00:00"
last_action: "2023-05-22T20:59:08+00:00"
source: "openstates"
source_identifier: "ocd-bill/a981065a-f9d7-42cc-b24b-3a4c492d30e8"
source_url: "https://bills.legmt.gov/#/bill/20231/LC1357"
source_hash: "a7f833660d5941a151cd4002d6ddbefd220756222c4fef198bc736d7ab9e86d3"
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 104 (2023) — Exempt retired military pensions from state income tax

## Version chain

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

1. **SB0104.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3407)
2. **SB0104.001.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3408)
3. **SB0104.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3406)
4. **SB0104.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3409)
5. **SB0104.002.001_Amendments-in-Context_final-full.html.bak** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3071)
6. **SB0104.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3415)
7. **SB0104.002.002.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3085)
8. **SB0104.002.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3414)
9. **SB0104.002.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3417)
10. **SB0104.003.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3413)
11. **SB0104.003.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3412)
12. **SB0104.003.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3416)
13. **SB0104.004.001.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12175)
14. **SB0104.004.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3410)
15. **SB0104.004.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3411)
16. **SB0104001SCS.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10778)
17. **SB0104001SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10775)
18. **SB0104001SCS16498.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10777)
19. **SB0104002CWS18717.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10776)
20. **SB0104_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3006)
21. **SB0104_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3007)
22. **SB0104_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3008)
23. **SB0104_4.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3004)
24. **SB0104_5.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3009)
25. **SB0104_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3005)

## Votes

- (H) 2nd Reading Motion to Amend Carried — **100–0** (pass) · lower
- (S) 3rd Reading Passed — **45–4** (pass) · upper
- (S) Committee Executive Action--Bill Passed — **15–4** (pass) · upper
- (H) 2nd Reading Concurred as Amended — **71–29** (pass) · lower
- (S) 3rd Reading Passed as Amended by House — **47–2** (pass) · upper
- (H) 3rd Reading Concurred — **72–27** (pass) · lower
- (H) Committee Executive Action--Bill Concurred as Amended — **16–7** (pass) · lower
- (H) Taken from Table in Committee — **11–6** (pass) · lower
- (S) 2nd Reading Motion to Amend Carried — **37–13** (pass) · upper
- (H) 2nd Reading Concurred — **67–32** (pass) · lower
- (H) Tabled in Committee — **12–10** (pass) · lower
- (S) 2nd Reading House Amendments Concurred — **50–0** (pass) · upper
- (H) Committee Executive Action--Bill Concurred — **17–4** (pass) · lower
- (S) Committee Executive Action--Bill Passed as Amended — **11–1** (pass) · upper
- (S) 2nd Reading Passed as Amended — **47–3** (pass) · upper

## Sponsors

- John Fuller — primary (person)

## Timeline

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

- **2023-05-22T20:59:08+00:00** Chapter Number Assigned `became-law`
- **2023-05-19T06:25:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-05-11T22:00:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-05-11T20:30:00+00:00** (H) Signed by Speaker `passage`
- **2023-05-05T19:30:00+00:00** (S) Signed by President `passage`
- **2023-05-04T19:59:24+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-05-04T19:59:23+00:00** (S) Returned from Enrolling
- **2023-05-02T18:41:34+00:00** (S) Sent to Enrolling
- **2023-05-02T01:19:06+00:00** (S) Revised Fiscal Note Printed
- **2023-05-02T01:18:56+00:00** (C) Fiscal Note Unsigned
- **2023-05-02T01:18:47+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-05-01T23:52:00+00:00** (S) 3rd Reading Passed as Amended by House `passage, passage, reading-3, reading-3`
- **2023-05-01T23:15:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-05-01T20:53:00+00:00** (S) 2nd Reading House Amendments Concurred `amendment-amendment, amendment-passage, reading-2, reading-2`
- **2023-05-01T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-04-28T23:37:48+00:00** (H) Returned to Senate with Amendments
- **2023-04-28T20:17:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-28T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-28T01:18:36+00:00** (S) Revised Fiscal Note Requested
- **2023-04-27T17:51:00+00:00** (C) Printed - New Version Available
- **2023-04-27T17:17:01+00:00** (H) 2nd Reading Concurred as Amended `reading-2, reading-2`
- **2023-04-27T17:17:00+00:00** (H) 2nd Reading Motion to Amend Carried `reading-2`
- **2023-04-27T16:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-24T19:55:00+00:00** (H) Committee Report--Bill Concurred as Amended
- **2023-04-24T19:44:53+00:00** (C) Printed - New Version Available
- **2023-04-21T21:00:00+00:00** (H) Committee Executive Action--Bill Concurred as Amended
- **2023-04-21T20:56:00+00:00** (H) Taken from Table in Committee
- **2023-04-21T16:30:00+00:00** (H) Tabled in Committee `amendment-deferral`
- **2023-04-20T23:00:00+00:00** (H) Hearing
- **2023-04-20T21:49:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-04-20T21:04:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-14T20:35:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-14T14:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-06T14:00:00+00:00** (H) Hearing
- **2023-03-31T22:41:54+00:00** (H) Hearing Canceled
- **2023-03-23T18:23:08+00:00** (H) First Reading `reading-1`
- **2023-03-23T18:09:31+00:00** (H) Referred to Committee `referral-committee`
- **2023-03-22T21:22:50+00:00** (S) Transmitted to House
- **2023-03-21T20:07:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-03-17T19:10:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-17T14:00:01+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-17T14:00:00+00:00** (S) Hearing
- **2023-03-10T21:11:57+00:00** (C) Printed - New Version Available
- **2023-03-10T20:56:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-03-10T20:37:00+00:00** (S) 2nd Reading Passed as Amended `reading-2, reading-2`
- **2023-03-10T20:36:00+00:00** (S) 2nd Reading Motion to Amend Carried `reading-2`
- **2023-02-28T19:53:02+00:00** (S) Revised Fiscal Note Printed
- **2023-02-27T18:48:35+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-02-22T20:32:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-02-22T20:20:00+00:00** (C) Printed - New Version Available
- **2023-02-21T16:00:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-02-16T01:42:15+00:00** (C) Amendments Available
- **2023-02-09T16:00:55+00:00** (S) Hearing
- **2023-01-11T19:48:24+00:00** (S) Sponsor Rebuttal to Fiscal Note Printed
- **2023-01-11T19:48:04+00:00** (S) Fiscal Note Printed
- **2023-01-11T18:03:33+00:00** (S) Sponsor Rebuttal to Fiscal Note Received `receipt`
- **2023-01-11T18:03:21+00:00** (S) Sponsor Rebuttal to Fiscal Note Requested
- **2023-01-11T18:03:07+00:00** (C) Fiscal Note Unsigned
- **2023-01-11T17:23:44+00:00** (S) Fiscal Note Received `receipt`
- **2023-01-04T23:00:00+00:00** (S) First Reading `reading-1`
- **2023-01-04T22:56:07+00:00** (S) Referred to Committee `referral-committee`
- **2023-01-04T22:20:29+00:00** (S) Fiscal Note Requested
- **2023-01-04T21:47:00+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-04T21:46:47+00:00** (S) Introduced
- **2023-01-02T15:34:53+00:00** (C) Draft Delivered to Requester
- **2022-12-28T23:37:07+00:00** (C) Draft Ready for Delivery
- **2022-12-21T19:46:39+00:00** (C) Executive Director Final Review
- **2022-12-21T19:46:31+00:00** (C) Draft Ready for Delivery
- **2022-12-15T19:23:37+00:00** (C) Draft in Assembly
- **2022-12-14T23:30:44+00:00** (C) Executive Director Review
- **2022-12-14T20:09:00+00:00** (C) Bill Draft Text Available Electronically
- **2022-12-14T20:08:59+00:00** (C) Draft in Final Drafter Review
- **2022-12-13T19:25:37+00:00** (C) Draft in Input/Proofing
- **2022-12-13T00:11:24+00:00** (C) Draft to Drafter - Edit Review
- **2022-11-23T21:34:11+00:00** (C) Draft in Edit
- **2022-11-23T20:08:37+00:00** (C) Draft in Legal Review
- **2022-11-22T22:52:43+00:00** (C) Draft to Requester for Review
- **2022-11-22T18:04:00+00:00** (C) Draft Back for Requester Changes
- **2022-11-21T23:48:32+00:00** (C) Draft to Requester for Review
- **2022-11-18T22:41:28+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/a981065a-f9d7-42cc-b24b-3a4c492d30e8`. Confidence: reported (aggregated from official Montana legislature records).