---
type: "Bill"
title: "Preclude non-profit officers from personal liability for unpaid tax withholding"
description: "Preclude non-profit officers from personal liability for unpaid tax withholding"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "HB 665"
citation: "Montana HB 665 (2025)"
classification: ["bill"]
subjects: ["Corporations", "Liability", "Taxation", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Bill Mercer"]
version_count: 38
action_count: 35
vote_count: 6
first_action: "2024-12-14T17:24:52+00:00"
last_action: "2025-05-08T19:36:58+00:00"
source: "openstates"
source_identifier: "ocd-bill/88e531c9-5158-4e94-8893-94dc1d473108"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC3441?open_tab=sum"
source_hash: "83c63d2e9b23912ff12d0e12f2068f2713dba3f2254be95daa42c7368625dcd7"
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 665 (2025) — Preclude non-profit officers from personal liability for unpaid tax withholding

## Version chain

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

1. **HB0665.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=290351)
2. **HB0665.001.001_Amendments-in-Context_final-not condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=290352)
3. **HB0665_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=286034)
4. **HB0665_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291136)
5. **HB0665_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291137)
6. **HB0665_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291138)
7. **HB0665_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291139)
8. **HB0665_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=285951)
9. **HB0665_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291141)
10. **HB0665_2(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=304778)
11. **HB0665_2(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312413)
12. **HB0665_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291142)
13. **HB0665_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291143)
14. **HB0665_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291211)
15. **HB0665_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291212)
16. **HB0665_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291213)
17. **HB0665_2(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291255)
18. **HB0665_2(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=293879)
19. **HB0665_2(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=294098)
20. **HB0665_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=291140)
21. **HB0665_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312417)
22. **HB0665_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=317176)
23. **HB0665_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320735)
24. **HB0665_X(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322185)
25. **HB0665_X(13).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322186)
26. **HB0665_X(14).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322187)
27. **HB0665_X(15).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324834)
28. **HB0665_X(16).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=326878)
29. **HB0665_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312418)
30. **HB0665_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=313593)
31. **HB0665_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=313594)
32. **HB0665_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=313595)
33. **HB0665_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=313596)
34. **HB0665_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=313597)
35. **HB0665_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314318)
36. **HB0665_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314319)
37. **HB0665_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312414)
38. **LC3441.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=285530)

## Votes

- Do Concur — **38–12** (pass) · upper
- do_pass_as_amended — **20–0** (pass) · lower
- be_concurred_in — **5–3** (pass) · upper
- Unknown — **99–0** (pass) · lower
- Do Pass — **99–0** (pass) · lower
- Do Concur — **36–14** (pass) · upper

## Sponsors

- Bill Mercer — primary (person)

## Timeline

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

- **2024-12-14T17:24:52+00:00** (LC) Drafter Assigned
- **2025-02-18T15:33:54+00:00** (LC) Draft in Legal Review
- **2025-02-18T16:38:39+00:00** (LC) Draft in Edit
- **2025-02-21T17:32:39+00:00** (LC) Draft in Input/Proofing
- **2025-02-21T21:32:39+00:00** (LC) Draft in Final Drafter Review
- **2025-02-21T22:19:26+00:00** (LC) Draft in Assembly
- **2025-02-22T15:07:21+00:00** (LC) Draft Ready for Delivery
- **2025-02-22T15:39:12+00:00** (LC) Draft Delivered to Requester
- **2025-02-22T15:44:16+00:00** (H) Introduced
- **2025-02-22T16:09:57+00:00** (H) Referred to Committee - (H) Judiciary `referral-committee`
- **2025-02-22T18:58:20+00:00** (H) First Reading `reading-1`
- **2025-02-25T22:58:28+00:00** (H) Hearing - (H) Judiciary
- **2025-03-01T20:03:16+00:00** (H) Committee Executive Action--Bill Passed as Amended - (H) Judiciary `committee-passage`
- **2025-03-01T22:45:00+00:00** (H) Committee Report--Bill Passed as Amended - (H) Judiciary `committee-passage`
- **2025-03-05T15:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-03-05T22:08:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2025-03-07T15:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-03-07T16:46:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2025-03-07T18:00:00+00:00** (H) Transmitted to Senate
- **2025-03-15T00:00:15+00:00** (S) First Reading `reading-1`
- **2025-03-17T15:05:17+00:00** (S) Referred to Committee - (S) Judiciary `referral-committee`
- **2025-03-28T19:31:42+00:00** (S) Hearing - (S) Judiciary
- **2025-04-04T17:08:41+00:00** (S) Committee Executive Action--Bill Concurred - (S) Judiciary
- **2025-04-04T20:01:00+00:00** (S) Committee Report--Bill Concurred - (S) Judiciary
- **2025-04-15T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-15T20:18:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-16T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-16T19:33:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2025-04-16T19:33:39+00:00** (H) Sent to Enrolling
- **2025-04-19T13:02:02+00:00** (H) Returned from Enrolling
- **2025-04-24T22:30:17+00:00** (H) Signed by Speaker `passage`
- **2025-04-25T18:30:45+00:00** (S) Signed by President `passage`
- **2025-04-25T21:33:14+00:00** (H) Transmitted to Governor `executive-receipt`
- **2025-05-05T18:37:31+00:00** (H) Signed by Governor `executive-signature`
- **2025-05-08T19:36:58+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/88e531c9-5158-4e94-8893-94dc1d473108`. Confidence: reported (aggregated from official Montana legislature records).