---
type: "Bill"
title: "Allow taxpayers to elect to receive electronic correspondence from the department of revenue"
description: "Allow taxpayers to elect to receive electronic correspondence from the department of revenue"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "HB 91"
citation: "Montana HB 91 (2025)"
classification: ["bill"]
subjects: ["Rule Making", "State Government", "Taxation"]
status: "enacted"
primary_sponsors: ["Mark Thane"]
version_count: 23
action_count: 35
vote_count: 6
first_action: "2024-09-04T18:19:01+00:00"
last_action: "2025-04-07T14:27:15+00:00"
source: "openstates"
source_identifier: "ocd-bill/2112b715-cad2-4c21-a8de-e209ab80a969"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC0099?open_tab=sum"
source_hash: "40a338a87bdc2d017fa2c9db432e3e35542aad33343d7447b5c4c1293167f0d0"
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 91 (2025) — Allow taxpayers to elect to receive electronic correspondence from the department of revenue

## Version chain

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

1. **HB0091_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269219)
2. **HB0091_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275119)
3. **HB0091_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276189)
4. **HB0091_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276944)
5. **HB0091_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=295430)
6. **HB0091_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298807)
7. **HB0091_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269218)
8. **HB0091_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298805)
9. **HB0091_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298810)
10. **HB0091_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316754)
11. **HB0091_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320333)
12. **HB0091_X(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324186)
13. **HB0091_X(13).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=325600)
14. **HB0091_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298811)
15. **HB0091_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=299238)
16. **HB0091_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=299239)
17. **HB0091_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=299240)
18. **HB0091_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=307751)
19. **HB0091_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=307752)
20. **HB0091_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=307753)
21. **HB0091_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=310811)
22. **HB0091_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298809)
23. **LC0099.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=265332)

## Votes

- Do Pass — **100–0** (pass) · lower
- be_concurred_in — **8–0** (pass) · upper
- Do Concur — **49–1** (pass) · upper
- Do Concur — **49–1** (pass) · upper
- Do Pass — **99–0** (pass) · lower
- do_pass — **19–0** (pass) · lower

## Sponsors

- Mark Thane — primary (person)

## Timeline

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

- **2024-09-04T18:19:01+00:00** (LC) Drafter Assigned
- **2024-11-12T16:03:20+00:00** (LC) Draft in Legal Review
- **2024-11-12T18:14:16+00:00** (LC) Draft in Edit
- **2024-11-13T14:21:50+00:00** (LC) Draft in Input/Proofing
- **2024-11-13T21:21:49+00:00** (LC) Draft in Final Drafter Review
- **2024-11-17T19:18:34+00:00** (LC) Draft in Assembly
- **2024-11-18T19:43:34+00:00** (LC) Draft Ready for Delivery
- **2024-12-16T21:24:38+00:00** (LC) Draft Delivered to Requester
- **2024-12-16T21:24:44+00:00** (H) Introduced
- **2024-12-20T22:13:44+00:00** (H) Referred to Committee - (H) State Administration `referral-committee`
- **2025-01-06T18:20:00+00:00** (H) First Reading `reading-1`
- **2025-01-07T02:03:00+00:00** (H) Hearing - (H) State Administration
- **2025-01-14T17:07:40+00:00** (H) Committee Executive Action--Bill Passed - (H) State Administration `committee-passage`
- **2025-01-14T20:06:21+00:00** (H) Committee Report--Bill Passed - (H) State Administration `committee-passage`
- **2025-01-21T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-01-21T20:16:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2025-01-22T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-01-22T21:26:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2025-01-22T22:00:00+00:00** (H) Transmitted to Senate
- **2025-01-23T20:38:36+00:00** (S) First Reading `reading-1`
- **2025-02-18T15:01:36+00:00** (S) Referred to Committee - (S) Taxation `referral-committee`
- **2025-02-21T18:16:25+00:00** (S) Hearing - (S) Taxation
- **2025-03-19T18:06:27+00:00** (S) Committee Executive Action--Bill Concurred - (S) Taxation
- **2025-03-20T21:40:00+00:00** (S) Committee Report--Bill Concurred - (S) Taxation
- **2025-03-24T19:30:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-03-24T20:04:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2025-03-25T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-03-25T19:10:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2025-03-25T19:11:13+00:00** (H) Sent to Enrolling
- **2025-03-27T12:10:52+00:00** (H) Returned from Enrolling
- **2025-03-28T22:45:23+00:00** (H) Signed by Speaker `passage`
- **2025-03-31T17:30:49+00:00** (S) Signed by President `passage`
- **2025-03-31T19:55:00+00:00** (H) Transmitted to Governor `executive-receipt`
- **2025-04-07T14:00:00+00:00** (H) Signed by Governor `executive-signature`
- **2025-04-07T14:27:15+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/2112b715-cad2-4c21-a8de-e209ab80a969`. Confidence: reported (aggregated from official Montana legislature records).