---
type: "Bill"
title: "Provide optional pass-through entity tax with refundable credit"
description: "Provide optional pass-through entity tax with refundable credit"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 554"
citation: "Montana SB 554 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Revenue", "State", "Rule Making", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 2
action_count: 49
vote_count: 6
first_action: "2022-09-14T16:34:47+00:00"
last_action: "2023-05-22T21:42:32+00:00"
source: "openstates"
source_identifier: "ocd-bill/bcebddc8-b17b-48bf-b5cf-98d2521334a8"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0301"
source_hash: "73ef3ca0cea2aa9ac3d4c5786c0ee35bea92aa91bee081a01a7aca0754d14b68"
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 554 (2023) — Provide optional pass-through entity tax with refundable credit

## Version chain

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

1. **SB0554_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8711)
2. **SB0554_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=8710)

## Votes

- (H) 2nd Reading Concurred — **99–1** (pass) · lower
- (S) 2nd Reading Passed — **50–0** (pass) · upper
- (H) Committee Executive Action--Bill Concurred — **21–0** (pass) · lower
- (H) 3rd Reading Concurred — **96–2** (pass) · lower
- (S) Committee Executive Action--Bill Passed — **12–0** (pass) · upper
- (S) 3rd Reading Passed — **50–0** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2023-05-22T21:42:32+00:00** Chapter Number Assigned `became-law`
- **2023-05-19T19:17:00+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`
- **2023-05-04T17:00:00+00:00** (S) Signed by President `passage`
- **2023-04-26T20:37:52+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-26T20:37:51+00:00** (S) Returned from Enrolling
- **2023-04-26T20:27:00+00:00** (S) Sent to Enrolling
- **2023-04-20T21:00:00+00:00** (H) Returned to Senate
- **2023-04-20T19:29:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-20T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-19T20:42:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-19T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-18T00:34:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-17T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-13T14:00:00+00:00** (H) Hearing
- **2023-04-05T20:11:12+00:00** (H) First Reading `reading-1`
- **2023-04-05T19:40:42+00:00** (H) Referred to Committee `referral-committee`
- **2023-04-04T22:28:37+00:00** (S) Transmitted to House
- **2023-04-04T20:38:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-04-04T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-04-03T20:46:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-04-03T16:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-03-30T21:00:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-30T14:30:01+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-30T14:30:00+00:00** (S) Hearing
- **2023-03-29T15:19:18+00:00** (S) Fiscal Note Printed
- **2023-03-29T15:19:12+00:00** (C) Fiscal Note Unsigned
- **2023-03-29T15:19:05+00:00** (S) Fiscal Note Received `receipt`
- **2023-03-28T19:24:00+00:00** (S) First Reading `reading-1`
- **2023-03-27T22:59:45+00:00** (S) Referred to Committee `referral-committee`
- **2023-03-27T18:49:54+00:00** (S) Fiscal Note Requested
- **2023-03-27T18:30:27+00:00** (C) Introduced Bill Text Available Electronically
- **2023-03-27T18:21:13+00:00** (S) Introduced
- **2023-03-27T18:21:12+00:00** (C) Fiscal Note Probable
- **2023-03-27T17:42:00+00:00** (C) Draft Delivered to Requester
- **2023-03-25T18:42:01+00:00** (C) Draft Ready for Delivery
- **2023-03-24T21:56:08+00:00** (C) Executive Director Final Review
- **2023-03-24T21:56:04+00:00** (C) Draft Ready for Delivery
- **2023-03-24T21:22:46+00:00** (C) Draft in Assembly
- **2023-03-24T21:16:36+00:00** (C) Executive Director Review
- **2023-03-24T20:46:49+00:00** (C) Bill Draft Text Available Electronically
- **2023-03-24T20:46:48+00:00** (C) Draft in Final Drafter Review
- **2023-03-24T19:28:10+00:00** (C) Draft in Input/Proofing
- **2023-03-24T17:22:54+00:00** (C) Draft to Drafter - Edit Review
- **2023-03-21T19:30:40+00:00** (C) Draft in Edit
- **2023-03-21T18:47:27+00:00** (C) Draft in Legal Review
- **2023-03-19T23:31:47+00:00** (C) Draft to Requester for Review
- **2022-09-14T16:34:47+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/bcebddc8-b17b-48bf-b5cf-98d2521334a8`. Confidence: reported (aggregated from official Montana legislature records).