---
type: "Bill"
title: "Revise corporate income tax apportionment"
description: "Revise corporate income tax apportionment"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 124"
citation: "Montana SB 124 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Revenue", "State", "Taxation (Generally)"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 6
action_count: 63
vote_count: 8
first_action: "2022-09-14T16:25:17+00:00"
last_action: "2023-03-13T22:20:03+00:00"
source: "openstates"
source_identifier: "ocd-bill/84f130de-53c3-4ff4-bbc4-8dae0198d86a"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0294"
source_hash: "219a79b3ed22290d809a9935e66e9b9adf5f9366593d6d19da06efe378125daf"
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 124 (2023) — Revise corporate income tax apportionment

## Version chain

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

1. **SB0124.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3886)
2. **SB0124.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3885)
3. **SB0124001SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10812)
4. **SB0124_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3060)
5. **SB0124_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3058)
6. **SB0124_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3059)

## Votes

- (S) Committee Executive Action--Bill Passed as Amended — **9–3** (pass) · upper
- (S) 2nd Reading Passed — **33–16** (pass) · upper
- (S) 3rd Reading Passed — **32–17** (pass) · upper
- (S) Committee Executive Action--Bill Passed — **13–6** (pass) · upper
- (H) 3rd Reading Concurred — **94–4** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **21–0** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **19–0** (pass) · lower
- (H) 2nd Reading Concurred — **95–5** (pass) · lower

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2023-03-13T22:20:03+00:00** Chapter Number Assigned `became-law`
- **2023-03-13T19:18:00+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`
- **2023-03-10T18:03:45+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-03-10T18:03:44+00:00** (S) Returned from Enrolling
- **2023-03-03T16:00:33+00:00** (S) Sent to Enrolling
- **2023-03-02T16:54:30+00:00** (H) Returned to Senate
- **2023-03-02T02:04:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-03-01T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-02-28T20:45:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-02-28T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-02-27T21:06:00+00:00** (H) Committee Report--Bill Concurred
- **2023-02-27T16:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-02-24T16:00:07+00:00** (H) Hearing
- **2023-02-23T22:01:00+00:00** (H) Hearing Canceled
- **2023-02-23T22:00:00+00:00** (H) Hearing
- **2023-02-22T21:41:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-02-22T20:25:00+00:00** (H) Committee Report--Bill Concurred
- **2023-02-22T16:01:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-02-22T15:00:16+00:00** (H) Hearing
- **2023-02-16T21:03:36+00:00** (H) First Reading `reading-1`
- **2023-02-16T20:45:19+00:00** (H) Referred to Committee `referral-committee`
- **2023-02-08T21:48:36+00:00** (S) Transmitted to House
- **2023-02-07T22:05:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-02-07T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-02-03T20:05:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-02-02T22:35:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-02-02T22:30:31+00:00** (S) Hearing
- **2023-01-31T15:13:12+00:00** (S) Revised Fiscal Note Printed
- **2023-01-30T18:49:10+00:00** (C) Fiscal Note Unsigned
- **2023-01-30T14:43:23+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-01-25T21:58:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-01-25T21:26:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-01-25T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-01-23T22:26:25+00:00** (C) Printed - New Version Available
- **2023-01-23T20:20:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-01-19T19:28:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-01-18T23:24:24+00:00** (C) Amendments Available
- **2023-01-17T15:00:00+00:00** (S) Hearing
- **2023-01-11T21:53:41+00:00** (S) Fiscal Note Printed
- **2023-01-11T19:59:23+00:00** (C) Fiscal Note Unsigned
- **2023-01-11T19:59:09+00:00** (S) Fiscal Note Received `receipt`
- **2023-01-04T23:00:00+00:00** (S) First Reading `reading-1`
- **2023-01-04T22:57:58+00:00** (S) Referred to Committee `referral-committee`
- **2023-01-04T22:53:47+00:00** (S) Fiscal Note Requested
- **2023-01-04T22:05:00+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-04T22:04:51+00:00** (S) Introduced
- **2023-01-04T15:09:41+00:00** (C) Draft Delivered to Requester
- **2022-12-28T18:05:16+00:00** (C) Draft Ready for Delivery
- **2022-12-21T17:39:05+00:00** (C) Executive Director Final Review
- **2022-12-21T17:38:56+00:00** (C) Draft Ready for Delivery
- **2022-11-18T18:32:17+00:00** (C) Draft in Assembly
- **2022-11-18T16:33:05+00:00** (C) Executive Director Review
- **2022-11-18T15:14:25+00:00** (C) Bill Draft Text Available Electronically
- **2022-11-18T15:14:24+00:00** (C) Draft in Final Drafter Review
- **2022-11-03T22:05:48+00:00** (C) Draft in Input/Proofing
- **2022-11-02T01:00:21+00:00** (C) Draft to Drafter - Edit Review
- **2022-10-05T12:36:56+00:00** (C) Draft in Edit
- **2022-10-03T18:17:38+00:00** (C) Draft in Legal Review
- **2022-09-28T20:09:06+00:00** (C) Draft to Requester for Review
- **2022-09-14T16:25:17+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/84f130de-53c3-4ff4-bbc4-8dae0198d86a`. Confidence: reported (aggregated from official Montana legislature records).