---
type: "Bill"
title: "Generally revise laws related to MEDIA Act film tax credits"
description: "Generally revise laws related to MEDIA Act film tax credits"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "SB 326"
citation: "Montana SB 326 (2025)"
classification: ["bill"]
subjects: ["Arts", "Revenue", "State", "Rule Making", "Taxation", "Taxation--Corporations", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 65
action_count: 70
vote_count: 16
first_action: "2024-11-11T16:02:59+00:00"
last_action: "2025-05-16T14:41:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9f9bb3e2-a4ed-465f-b337-3898be2e7455"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC1012?open_tab=sum"
source_hash: "ffd7ef59e2f742193af7963cbc0e3f67c1570b052452dfa2af79f8075b784876"
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 326 (2025) — Generally revise laws related to MEDIA Act film tax credits

## Version chain

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

1. **LC1012.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=272959)
2. **SB0326.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=294730)
3. **SB0326.001.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298528)
4. **SB0326.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298512)
5. **SB0326.001.003_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298529)
6. **SB0326.001.003_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=298515)
7. **SB0326.001.004_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301065)
8. **SB0326.001.004_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301008)
9. **SB0326.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=310501)
10. **SB0326.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=310502)
11. **SB0326.002.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311354)
12. **SB0326.002.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311353)
13. **SB0326.003.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314053)
14. **SB0326.003.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314052)
15. **SB0326.003.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314587)
16. **SB0326.003.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314584)
17. **SB0326.003.003_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314627)
18. **SB0326.003.003_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314626)
19. **SB0326.003.004_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314758)
20. **SB0326.003.004_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314757)
21. **SB0326.003.005_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314943)
22. **SB0326.003.005_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=314938)
23. **SB0326_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=282244)
24. **SB0326_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=282559)
25. **SB0326_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301560)
26. **SB0326_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301561)
27. **SB0326_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301562)
28. **SB0326_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301563)
29. **SB0326_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=282243)
30. **SB0326_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301565)
31. **SB0326_2(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312068)
32. **SB0326_2(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312069)
33. **SB0326_2(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312070)
34. **SB0326_2(13).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312071)
35. **SB0326_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301567)
36. **SB0326_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301569)
37. **SB0326_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301572)
38. **SB0326_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301592)
39. **SB0326_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301605)
40. **SB0326_2(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301664)
41. **SB0326_2(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=304925)
42. **SB0326_2(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311937)
43. **SB0326_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=301564)
44. **SB0326_3(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316283)
45. **SB0326_3(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316284)
46. **SB0326_3(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316285)
47. **SB0326_3(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316286)
48. **SB0326_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=312074)
49. **SB0326_4(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=317819)
50. **SB0326_4(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=318850)
51. **SB0326_4(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=318854)
52. **SB0326_4.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316304)
53. **SB0326_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=318863)
54. **SB0326_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322978)
55. **SB0326_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324983)
56. **SB0326_X(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=326062)
57. **SB0326_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=319418)
58. **SB0326_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=319419)
59. **SB0326_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=319421)
60. **SB0326_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=319422)
61. **SB0326_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=319486)
62. **SB0326_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=321052)
63. **SB0326_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322976)
64. **SB0326_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322977)
65. **SB0326_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=318858)

## Votes

- Cloture-Fitzpatrick S — **91–9** (pass) · lower
- Do Concur — **62–38** (pass) · lower
- Do Concur — **65–35** (pass) · lower
- Do Pass — **31–19** (pass) · upper
- Do Concur — **49–50** (fail) · lower
- be_concurred_in_as_amended — **14–9** (pass) · lower
- do_pass — **12–10** (pass) · upper
- Do Pass — **29–20** (pass) · upper
- Cloture-Albus — **82–13** (pass) · lower
- Do Concur — **52–48** (pass) · lower
- do_pass_as_amended — **7–1** (pass) · upper
- ReconsAction - Thane — **49–49** (fail) · lower
- ReconsAction - Thane — **48–47** (pass) · lower
- Do Pass — **27–23** (pass) · upper
- be_concurred_in_as_amended — **18–3** (pass) · lower
- Do Pass — **44–6** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2024-11-11T16:02:59+00:00** (LC) Drafter Assigned
- **2024-11-12T19:38:35+00:00** (LC) Draft On Hold
- **2024-12-13T20:03:28+00:00** (LC) Draft Taken Off Hold
- **2025-01-16T23:22:38+00:00** (LC) Draft in Legal Review
- **2025-01-17T14:19:08+00:00** (LC) Draft in Edit
- **2025-01-20T21:15:15+00:00** (LC) Draft in Input/Proofing
- **2025-01-21T13:46:31+00:00** (LC) Draft in Final Drafter Review
- **2025-01-22T20:03:58+00:00** (LC) Draft in Assembly
- **2025-01-22T21:47:23+00:00** (LC) Drafter Assigned
- **2025-02-08T15:31:46+00:00** (LC) Draft in Legal Review
- **2025-02-08T23:49:03+00:00** (LC) Draft in Edit
- **2025-02-10T14:27:57+00:00** (LC) Draft in Input/Proofing
- **2025-02-10T17:04:48+00:00** (LC) Draft in Final Drafter Review
- **2025-02-10T22:41:09+00:00** (LC) Draft in Assembly
- **2025-02-11T15:53:13+00:00** (LC) Draft Ready for Delivery
- **2025-02-12T21:31:47+00:00** (LC) Draft Delivered to Requester
- **2025-02-13T23:00:21+00:00** (S) Introduced
- **2025-02-14T17:35:32+00:00** (S) Fiscal Note Requested
- **2025-02-14T20:23:06+00:00** (S) First Reading `reading-1`
- **2025-02-14T20:31:00+00:00** (S) Referred to Committee - (S) Taxation `referral-committee`
- **2025-02-20T21:06:24+00:00** (S) Fiscal Note Received `receipt`
- **2025-02-20T21:06:32+00:00** (S) Fiscal Note Unsigned
- **2025-02-21T00:46:35+00:00** (S) Fiscal Note Printed
- **2025-03-21T16:43:50+00:00** (S) Hearing - (S) Taxation
- **2025-03-31T16:24:39+00:00** (S) Committee Executive Action--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2025-03-31T19:18:00+00:00** (S) Committee Report--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2025-04-02T10:05:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-02T16:19:15+00:00** (S) Revised Fiscal Note Requested
- **2025-04-02T19:59:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2025-04-02T22:01:00+00:00** (S) Rereferred to Committee - (S) Finance and Claims `referral-committee, referral-committee`
- **2025-04-03T01:15:30+00:00** (S) Hearing - (S) Finance and Claims
- **2025-04-03T17:42:12+00:00** (S) Committee Executive Action--Bill Passed - (S) Finance and Claims `committee-passage`
- **2025-04-03T20:39:00+00:00** (S) Committee Report--Bill Passed - (S) Finance and Claims `committee-passage`
- **2025-04-04T10:13:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-04T19:29:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2025-04-04T21:09:31+00:00** (S) Transmitted to House
- **2025-04-07T15:48:04+00:00** (H) Referred to Committee - (H) Taxation `referral-committee`
- **2025-04-07T19:48:10+00:00** (H) First Reading `reading-1`
- **2025-04-08T13:48:42+00:00** (S) Revised Fiscal Note Received `receipt`
- **2025-04-08T17:54:37+00:00** (S) Fiscal Note Unsigned
- **2025-04-08T17:54:47+00:00** (S) Revised Fiscal Note Printed
- **2025-04-09T19:15:26+00:00** (H) Hearing - (H) Taxation
- **2025-04-16T17:22:00+00:00** (H) Committee Executive Action--Bill Concurred as Amended - (H) Taxation
- **2025-04-16T19:55:00+00:00** (H) Committee Report--Bill Concurred as Amended - (H) Taxation
- **2025-04-16T22:51:55+00:00** (S) Fiscal Note Requested
- **2025-04-18T17:48:00+00:00** (H) 2nd Reading Not Concurred `reading-2, reading-2`
- **2025-04-18T18:23:00+00:00** (H) Reconsidered Previous Action; Placed on 2nd Reading `reading-2, reading-2`
- **2025-04-18T18:26:00+00:00** (H) Reconsidered Previous Action; Placed on 2nd Reading `reading-2, reading-2`
- **2025-04-22T16:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-04-22T18:03:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-22T18:06:30+00:00** (H) Rereferred to Committee - (H) Appropriations `referral-committee, referral-committee`
- **2025-04-22T18:15:21+00:00** (H) Hearing - (H) Appropriations
- **2025-04-23T23:23:34+00:00** (H) Committee Executive Action--Bill Concurred as Amended - (H) Appropriations
- **2025-04-24T15:17:00+00:00** (H) Committee Report--Bill Passed as Amended - (H) Appropriations `committee-passage`
- **2025-04-24T21:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-04-24T22:26:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-25T15:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-04-25T15:45:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2025-04-25T17:25:12+00:00** (H) Returned to Senate with Amendments
- **2025-04-28T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-28T19:24:00+00:00** (S) 2nd Reading House Amendments Concurred `amendment-amendment, amendment-passage, reading-2, reading-2`
- **2025-04-29T16:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-29T18:13:00+00:00** (S) 3rd Reading Passed as Amended by House `passage, passage, reading-3, reading-3`
- **2025-04-29T19:07:39+00:00** (S) Sent to Enrolling
- **2025-04-30T19:32:15+00:00** (S) Returned from Enrolling
- **2025-05-02T16:00:00+00:00** (S) Signed by President `passage`
- **2025-05-05T19:00:51+00:00** (H) Signed by Speaker `passage`
- **2025-05-05T19:55:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2025-05-13T13:55:00+00:00** (S) Signed by Governor `executive-signature`
- **2025-05-16T14:41:00+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/9f9bb3e2-a4ed-465f-b337-3898be2e7455`. Confidence: reported (aggregated from official Montana legislature records).