---
type: "Bill"
title: "Require corporations to file electronic income tax returns"
description: "Require corporations to file electronic income tax returns"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 24"
citation: "Montana SB 24 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Rule Making", "Taxation (Generally)"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 8
action_count: 53
vote_count: 6
first_action: "2022-09-19T15:16:44+00:00"
last_action: "2023-04-24T18:25:13+00:00"
source: "openstates"
source_identifier: "ocd-bill/5a40c165-71c7-490c-92d4-6d9550b57313"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0467"
source_hash: "134d9a736f85216c3c9500e8a81624e43f9ef15eb11756a99a6c1ff8d9b6bbfa"
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 24 (2023) — Require corporations to file electronic income tax returns

## Version chain

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

1. **SB0024.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3176)
2. **SB0024.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3175)
3. **SB0024.001.003_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3177)
4. **SB0024001SCS14970.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10444)
5. **SB0024001SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10445)
6. **SB0024_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=1890)
7. **SB0024_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=1889)
8. **SB0024_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=1891)

## Votes

- (S) Committee Executive Action--Bill Passed as Amended — **11–1** (pass) · upper
- (H) Committee Executive Action--Bill Concurred — **16–5** (pass) · lower
- (S) 2nd Reading Passed — **45–4** (pass) · upper
- (H) 3rd Reading Concurred — **89–2** (pass) · lower
- (H) 2nd Reading Concurred — **94–5** (pass) · lower
- (S) 3rd Reading Passed — **46–3** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2023-04-24T18:25:13+00:00** Chapter Number Assigned `became-law`
- **2023-04-24T15:05:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-04-14T21:45:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-04-14T16:43:00+00:00** (H) Signed by Speaker `passage`
- **2023-04-12T15:06:00+00:00** (S) Signed by President `passage`
- **2023-04-05T22:59:58+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-05T22:59:01+00:00** (S) Returned from Enrolling
- **2023-03-27T18:09:24+00:00** (S) Sent to Enrolling
- **2023-03-27T17:28:03+00:00** (H) Returned to Senate
- **2023-03-25T14:55:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-03-25T14:30:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-03-24T19:26:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-03-24T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-03-20T20:02:00+00:00** (H) Committee Report--Bill Concurred
- **2023-03-20T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-03-15T15:00:00+00:00** (H) Hearing
- **2023-03-11T15:11:26+00:00** (H) First Reading `reading-1`
- **2023-03-11T14:47:34+00:00** (H) Referred to Committee `referral-committee`
- **2023-01-26T22:27:24+00:00** (S) Transmitted to House
- **2023-01-25T21:52:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-01-25T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-01-24T20:38:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-01-24T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-01-18T20:07:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-01-18T17:43:00+00:00** (C) Printed - New Version Available
- **2023-01-17T19:52:04+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-01-17T16:04:25+00:00** (C) Amendments Available
- **2023-01-11T15:00:50+00:00** (S) Hearing
- **2023-01-02T19:46:55+00:00** (S) First Reading `reading-1`
- **2022-12-28T23:53:10+00:00** (S) Referred to Committee `referral-committee`
- **2022-12-12T23:30:00+00:00** (S) Fiscal Note Printed
- **2022-12-12T23:17:12+00:00** (S) Fiscal Note Signed
- **2022-12-12T23:09:47+00:00** (S) Fiscal Note Received `receipt`
- **2022-12-12T20:31:08+00:00** (S) Fiscal Note Requested
- **2022-12-05T22:53:17+00:00** (C) Introduced Bill Text Available Electronically
- **2022-12-05T17:15:27+00:00** (S) Introduced
- **2022-12-05T17:15:26+00:00** (C) Fiscal Note Probable
- **2022-11-16T18:49:47+00:00** (C) Draft in Assembly
- **2022-11-16T15:34:25+00:00** (C) Bill Draft Text Available Electronically
- **2022-11-16T15:34:24+00:00** (C) Draft in Final Drafter Review
- **2022-11-15T20:34:12+00:00** (C) Draft in Assembly
- **2022-11-15T20:09:45+00:00** (C) Executive Director Review
- **2022-11-15T20:04:54+00:00** (C) Bill Draft Text Available Electronically
- **2022-11-15T20:04:53+00:00** (C) Draft in Final Drafter Review
- **2022-11-15T18:56:44+00:00** (C) Draft in Input/Proofing
- **2022-11-15T18:50:54+00:00** (C) Draft to Drafter - Edit Review
- **2022-11-15T17:30:04+00:00** (C) Draft in Edit
- **2022-11-14T23:33:39+00:00** (C) Draft in Legal Review
- **2022-11-03T18:16:56+00:00** (C) Draft to Requester for Review
- **2022-11-03T18:15:43+00:00** (C) Draft to Requester for Review
- **2022-11-03T18:14:24+00:00** (C) Draft to Requester for Review
- **2022-10-26T22:58:28+00:00** (C) Draft Taken Off Hold
- **2022-09-19T15:16:44+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/5a40c165-71c7-490c-92d4-6d9550b57313`. Confidence: reported (aggregated from official Montana legislature records).