---
type: "Bill"
title: "Revise definition of infrastructure for resort tax"
description: "Revise definition of infrastructure for resort tax"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "HB 162"
citation: "Montana HB 162 (2025)"
classification: ["bill"]
subjects: ["Housing", "Local Finance", "Local Government", "Taxation", "Taxation--Sales"]
status: "enacted"
primary_sponsors: ["Ken Walsh"]
version_count: 27
action_count: 41
vote_count: 8
first_action: "2024-11-07T20:02:41+00:00"
last_action: "2025-05-08T15:56:16+00:00"
source: "openstates"
source_identifier: "ocd-bill/20145897-bcc0-40ee-8708-8bb54f9ee21a"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC0936?open_tab=sum"
source_hash: "b251debddff8db8adda04f5330d3acee209132a0931b0e4a20de43744189c12d"
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 HB 162 (2025) — Revise definition of infrastructure for resort tax

## Version chain

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

1. **HB0162.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301130)
2. **HB0162.001.001_Amendments-in-Context_final-not condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301134)
3. **HB0162_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=270713)
4. **HB0162_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275185)
5. **HB0162_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276250)
6. **HB0162_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=277909)
7. **HB0162_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301893)
8. **HB0162_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302158)
9. **HB0162_1(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302179)
10. **HB0162_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=270546)
11. **HB0162_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302241)
12. **HB0162_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302242)
13. **HB0162_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302261)
14. **HB0162_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=304917)
15. **HB0162_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309636)
16. **HB0162_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309637)
17. **HB0162_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302178)
18. **HB0162_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316947)
19. **HB0162_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320521)
20. **HB0162_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322055)
21. **HB0162_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322056)
22. **HB0162_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322057)
23. **HB0162_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324790)
24. **HB0162_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=326032)
25. **HB0162_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=327446)
26. **HB0162_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311042)
27. **LC0936.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269375)

## Votes

- Do Concur — **82–17** (pass) · lower
- Do Concur — **94–6** (pass) · lower
- Do Pass — **86–14** (pass) · lower
- be_concurred_in_as_amended — **11–0** (pass) · upper
- do_pass — **17–0** (pass) · lower
- Do Concur — **33–16** (pass) · upper
- Do Concur — **35–14** (pass) · upper
- Do Pass — **79–20** (pass) · lower

## Sponsors

- Ken Walsh — primary (person)

## Timeline

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

- **2024-11-07T20:02:41+00:00** (LC) Drafter Assigned
- **2024-11-29T17:38:43+00:00** (LC) Draft On Hold
- **2024-12-18T17:02:53+00:00** (LC) Draft Taken Off Hold
- **2024-12-18T17:05:48+00:00** (LC) Draft Taken Off Hold
- **2024-12-18T19:05:56+00:00** (LC) Draft in Legal Review
- **2024-12-19T19:40:03+00:00** (LC) Draft in Edit
- **2024-12-20T22:04:12+00:00** (LC) Draft in Input/Proofing
- **2024-12-21T14:48:00+00:00** (LC) Draft in Final Drafter Review
- **2024-12-23T19:29:20+00:00** (LC) Draft in Assembly
- **2024-12-24T15:46:44+00:00** (LC) Draft Ready for Delivery
- **2025-01-08T16:05:36+00:00** (LC) Draft Delivered to Requester
- **2025-01-10T14:31:23+00:00** (H) Introduced
- **2025-01-10T19:05:38+00:00** (H) Referred to Committee - (H) Local Government `referral-committee`
- **2025-01-10T20:47:44+00:00** (H) First Reading `reading-1`
- **2025-01-15T00:29:16+00:00** (H) Hearing - (H) Local Government
- **2025-01-23T22:56:22+00:00** (H) Committee Executive Action--Bill Passed - (H) Local Government `committee-passage`
- **2025-01-23T23:56:18+00:00** (H) Committee Executive Action--Bill Passed - (H) Local Government `committee-passage`
- **2025-01-24T20:17:08+00:00** (H) Committee Report--Bill Passed - (H) Local Government `committee-passage`
- **2025-01-30T20:26:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2025-01-31T21:33:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2025-01-31T21:49:04+00:00** (H) Transmitted to Senate
- **2025-02-03T20:19:17+00:00** (S) First Reading `reading-1`
- **2025-02-18T19:01:19+00:00** (S) Referred to Committee - (S) Local Government `referral-committee`
- **2025-03-05T16:53:14+00:00** (S) Hearing - (S) Local Government
- **2025-03-31T23:14:56+00:00** (S) Committee Executive Action--Bill Concurred as Amended - (S) Local Government
- **2025-04-01T19:14:00+00:00** (S) Committee Report--Bill Concurred as Amended - (S) Local Government
- **2025-04-03T23:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-04T00:34:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-04T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-04T19:38:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2025-04-04T21:09:19+00:00** (S) Returned to House with Amendments
- **2025-04-11T14:30:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-04-11T21:01:00+00:00** (H) 2nd Reading Senate Amendments Concurred `amendment-amendment, amendment-passage, reading-2, reading-2`
- **2025-04-12T00:06:00+00:00** (H) 3rd Reading Passed as Amended by Senate `passage, passage, reading-3, reading-3`
- **2025-04-12T00:30:00+00:00** (H) Sent to Enrolling
- **2025-04-14T20:59:01+00:00** (H) Returned from Enrolling
- **2025-04-23T23:30:28+00:00** (H) Signed by Speaker `passage`
- **2025-04-25T20:15:22+00:00** (S) Signed by President `passage`
- **2025-04-25T21:32:14+00:00** (H) Transmitted to Governor `executive-receipt`
- **2025-05-05T18:37:31+00:00** (H) Signed by Governor `executive-signature`
- **2025-05-08T15:56:16+00:00** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/20145897-bcc0-40ee-8708-8bb54f9ee21a`. Confidence: reported (aggregated from official Montana legislature records).