---
type: "Bill"
title: "Generally revise income tax laws and clarify income tax reform provisions"
description: "Generally revise income tax laws and clarify income tax reform provisions"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 550"
citation: "Montana SB 550 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Health (see also: Health Care Services; Safety)", "Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 7
action_count: 71
vote_count: 11
first_action: "2022-09-14T16:25:46+00:00"
last_action: "2023-05-22T21:41:55+00:00"
source: "openstates"
source_identifier: "ocd-bill/670dac03-27e9-4113-922b-926132c60be8"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0295"
source_hash: "f28e9545ea08be609a169702ca09078a10c4b1b7d58e75621205d5cb6f4a5128"
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 550 (2023) — Generally revise income tax laws and clarify income tax reform provisions

## Version chain

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

1. **SB0550.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8737)
2. **SB0550.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8739)
3. **SB0550.002.001.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=12208)
4. **SB0550.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8740)
5. **SB0550.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8738)
6. **SB0550_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8705)
7. **SB0550_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8706)

## Votes

- (S) Committee Executive Action--Bill Passed — **8–4** (pass) · upper
- (S) 2nd Reading Passed — **34–16** (pass) · upper
- (S) 3rd Reading Passed as Amended by House — **47–2** (pass) · upper
- (H) 3rd Reading Concurred — **93–6** (pass) · lower
- (H) Committee Executive Action--Bill Concurred as Amended — **20–1** (pass) · lower
- (S) 3rd Reading Passed — **34–16** (pass) · upper
- (H) 2nd Reading Concurred — **96–4** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **17–0** (pass) · lower
- (S) 2nd Reading House Amendments Concurred — **49–0** (pass) · upper
- (H) 2nd Reading Motion to Amend Failed — **36–64** (fail) · lower
- (S) Committee Executive Action--Bill Passed — **19–0** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2023-05-22T21:41:55+00:00** Chapter Number Assigned `became-law`
- **2023-05-19T19:16:00+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`
- **2023-05-04T20:09:54+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-05-04T20:09:53+00:00** (S) Returned from Enrolling
- **2023-05-02T18:38:52+00:00** (S) Sent to Enrolling
- **2023-05-02T00:03:00+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`
- **2023-05-01T21:01:00+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`
- **2023-04-29T15:35:00+00:00** (S) 2nd Reading Pass Consideration `reading-2`
- **2023-04-27T12:57:41+00:00** (H) Returned to Senate with Amendments
- **2023-04-26T19:49:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-26T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-24T19:54:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-21T21:00:01+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-21T21:00:00+00:00** (H) Hearing
- **2023-04-21T20:46:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-04-21T20:15:01+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-21T20:15:00+00:00** (H) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-04-21T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-18T00:41:00+00:00** (H) Committee Report--Bill Concurred as Amended
- **2023-04-17T23:19:11+00:00** (C) Printed - New Version Available
- **2023-04-17T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred as Amended
- **2023-04-14T13:13:43+00:00** (C) Amendments Available
- **2023-04-13T14:00:00+00:00** (H) Hearing
- **2023-04-05T20:11:06+00:00** (H) First Reading `reading-1`
- **2023-04-05T19:26:52+00:00** (H) Referred to Committee `referral-committee`
- **2023-04-04T22:28:34+00:00** (S) Transmitted to House
- **2023-04-04T20:35:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-04-04T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-04-03T22:34:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-03-31T19:38:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-31T14:00:01+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-31T14:00:00+00:00** (S) Hearing
- **2023-03-30T20:01:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-03-30T20:00:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-29T14:30:01+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-29T14:30:00+00:00** (S) Hearing
- **2023-03-28T21:41:21+00:00** (S) Fiscal Note Printed
- **2023-03-28T21:41:13+00:00** (C) Fiscal Note Unsigned
- **2023-03-28T21:41:07+00:00** (S) Fiscal Note Received `receipt`
- **2023-03-27T19:39:00+00:00** (S) First Reading `reading-1`
- **2023-03-27T16:22:35+00:00** (S) Referred to Committee `referral-committee`
- **2023-03-25T18:19:44+00:00** (C) Introduced Bill Text Available Electronically
- **2023-03-25T14:17:46+00:00** (C) Draft Delivered to Requester
- **2023-03-24T23:10:51+00:00** (S) Fiscal Note Requested
- **2023-03-24T23:09:49+00:00** (S) Introduced
- **2023-03-24T23:09:48+00:00** (C) Fiscal Note Probable
- **2023-03-24T20:05:49+00:00** (C) Draft Ready for Delivery
- **2023-03-24T14:12:00+00:00** (C) Executive Director Final Review
- **2023-03-24T14:11:56+00:00** (C) Draft Ready for Delivery
- **2023-03-23T21:59:29+00:00** (C) Draft in Assembly
- **2023-03-23T20:59:15+00:00** (C) Executive Director Review
- **2023-03-23T20:08:41+00:00** (C) Bill Draft Text Available Electronically
- **2023-03-23T20:08:40+00:00** (C) Draft in Final Drafter Review
- **2023-03-23T15:25:27+00:00** (C) Draft in Input/Proofing
- **2023-03-22T21:12:27+00:00** (C) Draft to Drafter - Edit Review
- **2023-03-20T12:22:26+00:00** (C) Draft in Edit
- **2023-03-20T03:04:33+00:00** (C) Draft in Legal Review
- **2023-03-19T21:58:37+00:00** (C) Draft to Requester for Review
- **2023-03-18T07:12:52+00:00** (C) Draft to Requester for Review
- **2023-02-06T05:45:42+00:00** (C) Draft Taken Off Hold
- **2023-01-31T22:20:48+00:00** (C) Draft Back for Requester Changes
- **2023-01-01T23:54:22+00:00** (C) Draft Taken Off Hold
- **2022-10-11T15:13:53+00:00** (C) Draft On Hold
- **2022-10-05T20:08:08+00:00** (C) Draft Back for Requester Changes
- **2022-09-28T18:35:47+00:00** (C) Draft to Requester for Review
- **2022-09-14T16:25:46+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/670dac03-27e9-4113-922b-926132c60be8`. Confidence: reported (aggregated from official Montana legislature records).