---
type: "Bill"
title: "Reduce top marginal income tax rate and increase EITC"
description: "Reduce top marginal income tax rate and increase EITC"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 121"
citation: "Montana SB 121 (2023)"
classification: ["bill"]
subjects: ["Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Becky Beard"]
version_count: 37
action_count: 65
vote_count: 14
first_action: "2022-08-16T19:25:15+00:00"
last_action: "2023-03-13T22:19:22+00:00"
source: "openstates"
source_identifier: "ocd-bill/e1ffb5c0-6404-49ce-8539-d984f1ec6b26"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0179"
source_hash: "eca918065d1e3c72660dc19419ba18c50379fcffa6ac0c22cbc336396ff58a4c"
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 121 (2023) — Reduce top marginal income tax rate and increase EITC

## Version chain

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

1. **SB0121.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3873)
2. **SB0121.001.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3870)
3. **SB0121.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3864)
4. **SB0121.001.003_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3871)
5. **SB0121.001.003_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3862)
6. **SB0121.001.006.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3091)
7. **SB0121.001.006_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3868)
8. **SB0121.001.007.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3092)
9. **SB0121.001.007_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3869)
10. **SB0121.001.007_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3860)
11. **SB0121.001.008.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3093)
12. **SB0121.001.008_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3857)
13. **SB0121.001.008_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3863)
14. **SB0121.001.009.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3090)
15. **SB0121.001.009_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3867)
16. **SB0121.001.010_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3858)
17. **SB0121.001.011_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3872)
18. **SB0121.001.013_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3866)
19. **SB0121.001.013_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3861)
20. **SB0121.001.014_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3859)
21. **SB0121.001.015.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12180)
22. **SB0121.001.015_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3856)
23. **SB0121.001.016.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12179)
24. **SB0121.001.016_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3865)
25. **SB0121001CWH18735.hlc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12213)
26. **SB0121001CWH19695.hlc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12214)
27. **SB0121001CWS14970.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10807)
28. **SB0121001CWS14970.sld.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10808)
29. **SB0121001CWS16498.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10801)
30. **SB0121001CWS17700.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10806)
31. **SB0121001SCS12922.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10805)
32. **SB0121001SCS15256.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10809)
33. **SB0121001SCS16498.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10804)
34. **SB0121001SCS17700.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10802)
35. **SB0121001SCS17709.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10803)
36. **SB0121_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3050)
37. **SB0121_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3049)

## Votes

- (S) Committee Executive Action--Bill Passed — **7–5** (pass) · upper
- (H) 3rd Reading Concurred — **68–30** (pass) · lower
- (S) 2nd Reading Motion to Amend Failed — **22–27** (fail) · upper
- (H) Committee Executive Action--Bill Concurred — **14–7** (pass) · lower
- (S) 2nd Reading Motion to Amend Failed — **20–29** (fail) · upper
- (H) 2nd Reading Motion to Amend Failed — **31–68** (fail) · lower
- (S) 3rd Reading Passed — **34–16** (pass) · upper
- (S) 2nd Reading Passed — **34–15** (pass) · upper
- (H) 2nd Reading Concurred — **68–32** (pass) · lower
- (S) 2nd Reading Motion to Amend Failed — **15–34** (fail) · upper
- (H) 2nd Reading Motion to Amend Failed — **32–68** (fail) · lower
- (H) Committee Executive Action--Bill Concurred — **16–7** (pass) · lower
- (S) Committee Executive Action--Bill Passed — **12–7** (pass) · upper
- (S) 2nd Reading Motion to Amend Failed — **20–29** (fail) · upper

## Sponsors

- Becky Beard — primary (person)

## Timeline

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

- **2023-03-13T22:19:22+00:00** Chapter Number Assigned `became-law`
- **2023-03-13T19:16:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-03-10T21:25:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-03-10T21:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-03-10T20:50:00+00:00** (S) Signed by President `passage`
- **2023-03-10T18:00:28+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-03-10T18:00:27+00:00** (S) Returned from Enrolling
- **2023-03-03T16:00:24+00:00** (S) Sent to Enrolling
- **2023-03-02T16:54:27+00:00** (H) Returned to Senate
- **2023-03-02T01:14:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-03-01T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-02-28T20:44:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-02-28T20:24:00+00:00** (H) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-02-28T20:19:00+00:00** (H) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-02-28T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-02-27T21:05:00+00:00** (H) Committee Report--Bill Concurred
- **2023-02-27T16:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-02-23T22:00:34+00:00** (H) Hearing
- **2023-02-22T21:40:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-02-22T20:25:00+00:00** (H) Committee Report--Bill Concurred
- **2023-02-22T15:01:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-02-22T15:00:27+00:00** (H) Hearing
- **2023-02-16T21:03:00+00:00** (H) First Reading `reading-1`
- **2023-02-16T21:02:00+00:00** (H) Referred to Committee `referral-committee`
- **2023-02-15T21:28:35+00:00** (S) Transmitted to House
- **2023-02-14T21:23:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-02-14T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-02-10T20:07:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-02-09T22:00:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-02-02T22:30:07+00:00** (S) Hearing
- **2023-01-25T21:58:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-01-25T21:18:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-01-25T21:01:00+00:00** (S) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-01-25T21:00:00+00:00** (S) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-01-25T20:59:00+00:00** (S) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-01-25T20:58:00+00:00** (S) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-01-25T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-01-23T20:19:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-01-19T23:53:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-01-18T23:28:04+00:00** (C) Amendments Available
- **2023-01-17T15:00:23+00:00** (S) Hearing
- **2023-01-16T20:37:19+00:00** (S) Fiscal Note Printed
- **2023-01-12T21:35:15+00:00** (S) Fiscal Note Signed
- **2023-01-12T16:03:00+00:00** (S) Fiscal Note Received `receipt`
- **2023-01-04T23:00:00+00:00** (S) First Reading `reading-1`
- **2023-01-04T22:57:32+00:00** (S) Referred to Committee `referral-committee`
- **2023-01-04T22:52:20+00:00** (S) Fiscal Note Requested
- **2023-01-04T22:07:00+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-04T22:06:45+00:00** (S) Introduced
- **2023-01-03T18:57:41+00:00** (C) Draft Delivered to Requester
- **2022-12-30T00:20:12+00:00** (C) Draft Ready for Delivery
- **2022-12-29T19:22:37+00:00** (C) Executive Director Final Review
- **2022-12-29T19:22:23+00:00** (C) Draft Ready for Delivery
- **2022-12-28T21:43:55+00:00** (C) Draft in Assembly
- **2022-12-28T14:11:03+00:00** (C) Executive Director Review
- **2022-12-27T23:32:41+00:00** (C) Bill Draft Text Available Electronically
- **2022-12-27T23:32:40+00:00** (C) Draft in Final Drafter Review
- **2022-12-27T20:33:26+00:00** (C) Draft in Input/Proofing
- **2022-12-27T20:03:05+00:00** (C) Draft to Drafter - Edit Review
- **2022-12-27T17:34:28+00:00** (C) Draft in Edit
- **2022-12-23T22:08:30+00:00** (C) Draft in Legal Review
- **2022-12-22T23:40:47+00:00** (C) Draft to Requester for Review
- **2022-12-22T22:25:09+00:00** (C) Draft Taken Off Hold
- **2022-08-22T17:39:57+00:00** (C) Draft On Hold
- **2022-08-16T19:25:15+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/e1ffb5c0-6404-49ce-8539-d984f1ec6b26`. Confidence: reported (aggregated from official Montana legislature records).