---
type: "Bill"
title: "Revise resort tax eligibility and allow use for workforce housing"
description: "Revise resort tax eligibility and allow use for workforce housing"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "SB 172"
citation: "Montana SB 172 (2025)"
classification: ["bill"]
subjects: ["Housing", "Local Finance", "Local Government", "Taxation--Sales"]
status: "enacted"
primary_sponsors: ["Dave Fern"]
version_count: 49
action_count: 36
vote_count: 7
first_action: "2025-01-15T16:31:09+00:00"
last_action: "2025-04-04T01:35:31+00:00"
source: "openstates"
source_identifier: "ocd-bill/5aab9f89-309b-4444-8561-192c9dc1da18"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC4314?open_tab=sum"
source_hash: "6640e9ead1c1acb288bc4452cd617420b3177b6b2c3f23c5e4a70a3ff844a7e3"
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 172 (2025) — Revise resort tax eligibility and allow use for workforce housing

## Version chain

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

1. **LC4314.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271782)
2. **SB0172.001.001_Amendments-in-Context_final-full(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=279385)
3. **SB0172.001.001_Amendments-in-Context_final-full(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280650)
4. **SB0172.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=279383)
5. **SB0172.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=295885)
6. **SB0172_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=273161)
7. **SB0172_1(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298200)
8. **SB0172_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275406)
9. **SB0172_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276454)
10. **SB0172_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=277681)
11. **SB0172_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=279796)
12. **SB0172_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280643)
13. **SB0172_1(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280644)
14. **SB0172_1(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280645)
15. **SB0172_1(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280646)
16. **SB0172_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=272468)
17. **SB0172_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280652)
18. **SB0172_2(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297666)
19. **SB0172_2(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297667)
20. **SB0172_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280653)
21. **SB0172_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280654)
22. **SB0172_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280655)
23. **SB0172_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280656)
24. **SB0172_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280657)
25. **SB0172_2(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=281830)
26. **SB0172_2(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=285437)
27. **SB0172_2(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=285440)
28. **SB0172_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=280647)
29. **SB0172_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297670)
30. **SB0172_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298139)
31. **SB0172_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298140)
32. **SB0172_X(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298383)
33. **SB0172_X(13).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=305218)
34. **SB0172_X(14).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=305219)
35. **SB0172_X(15).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=305220)
36. **SB0172_X(16).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=310742)
37. **SB0172_X(17).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316680)
38. **SB0172_X(18).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320265)
39. **SB0172_X(19).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324131)
40. **SB0172_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297671)
41. **SB0172_X(20).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=327131)
42. **SB0172_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297813)
43. **SB0172_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297814)
44. **SB0172_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297815)
45. **SB0172_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297816)
46. **SB0172_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297963)
47. **SB0172_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297964)
48. **SB0172_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298131)
49. **SB0172_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297668)

## Votes

- Do Concur — **58–42** (pass) · lower
- AMD-SB0172.002.001 Mercer DO PASS — **38–62** (fail) · lower
- do_pass_as_amended — **8–0** (pass) · upper
- Do Pass — **42–8** (pass) · upper
- Do Pass — **38–12** (pass) · upper
- be_concurred_in — **13–8** (pass) · lower
- Do Concur — **57–40** (pass) · lower

## Sponsors

- Dave Fern — primary (person)

## Timeline

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

- **2025-01-15T16:31:09+00:00** (LC) Drafter Assigned
- **2025-01-15T18:53:17+00:00** (LC) Draft in Legal Review
- **2025-01-15T19:27:51+00:00** (LC) Draft in Edit
- **2025-01-15T20:30:35+00:00** (LC) Draft in Input/Proofing
- **2025-01-15T21:00:18+00:00** (LC) Draft in Final Drafter Review
- **2025-01-15T21:20:06+00:00** (LC) Draft in Assembly
- **2025-01-15T21:39:19+00:00** (LC) Draft Ready for Delivery
- **2025-01-16T20:45:40+00:00** (LC) Draft Delivered to Requester
- **2025-01-17T21:22:53+00:00** (S) Introduced
- **2025-01-20T20:50:53+00:00** (S) First Reading `reading-1`
- **2025-01-21T17:20:01+00:00** (S) Referred to Committee - (S) Taxation `referral-committee`
- **2025-01-23T18:58:48+00:00** (S) Hearing - (S) Taxation
- **2025-02-06T18:16:27+00:00** (S) Committee Executive Action--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2025-02-06T20:12:00+00:00** (S) Committee Report--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2025-02-11T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-02-11T21:09:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2025-02-12T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-02-12T21:13:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2025-02-13T15:31:58+00:00** (S) Transmitted to House
- **2025-02-13T18:00:40+00:00** (H) Referred to Committee - (H) Taxation `referral-committee`
- **2025-02-13T20:12:01+00:00** (H) First Reading `reading-1`
- **2025-02-14T21:35:38+00:00** (H) Hearing - (H) Taxation
- **2025-02-21T16:40:59+00:00** (H) Committee Executive Action--Bill Concurred - (H) Taxation
- **2025-02-21T20:19:00+00:00** (H) Committee Report--Bill Concurred - (H) Taxation
- **2025-03-20T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-03-20T21:37:00+00:00** (H) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2025-03-20T21:43:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2025-03-21T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-03-21T19:59:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2025-03-21T19:59:40+00:00** (S) Sent to Enrolling
- **2025-03-25T11:50:17+00:00** (S) Returned from Enrolling
- **2025-03-27T17:20:18+00:00** (S) Signed by President `passage`
- **2025-03-27T18:20:37+00:00** (H) Signed by Speaker `passage`
- **2025-03-27T21:34:54+00:00** (S) Transmitted to Governor `executive-receipt`
- **2025-04-03T18:00:42+00:00** (S) Signed by Governor `executive-signature`
- **2025-04-04T01:35:31+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/5aab9f89-309b-4444-8561-192c9dc1da18`. Confidence: reported (aggregated from official Montana legislature records).