---
type: "Bill"
title: "Require certain tax payments to be made electronically"
description: "Require certain tax payments to be made electronically"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "SB 54"
citation: "Montana SB 54 (2025)"
classification: ["bill"]
subjects: ["Rule Making", "State Government", "Taxation"]
status: "enacted"
primary_sponsors: ["Wylie Galt"]
version_count: 27
action_count: 39
vote_count: 6
first_action: "2024-09-04T18:19:09+00:00"
last_action: "2025-02-27T19:13:17+00:00"
source: "openstates"
source_identifier: "ocd-bill/f5686902-1d75-4ce9-8719-9b922ff60a99"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC0100?open_tab=sum"
source_hash: "7dc55fe623277957531825eb659e4bd28b895ca9eaa64e39069fb0b11303bcf8"
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 54 (2025) — Require certain tax payments to be made electronically

## Version chain

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

1. **LC0100.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=266637)
2. **SB0054_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269161)
3. **SB0054_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275110)
4. **SB0054_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276070)
5. **SB0054_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276757)
6. **SB0054_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=279550)
7. **SB0054_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284216)
8. **SB0054_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269160)
9. **SB0054_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284220)
10. **SB0054_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284221)
11. **SB0054_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284713)
12. **SB0054_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284714)
13. **SB0054_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=289847)
14. **SB0054_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=289848)
15. **SB0054_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=284217)
16. **SB0054_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=295336)
17. **SB0054_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=325601)
18. **SB0054_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=327245)
19. **SB0054_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297354)
20. **SB0054_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297355)
21. **SB0054_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=297356)
22. **SB0054_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=310568)
23. **SB0054_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=316530)
24. **SB0054_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320138)
25. **SB0054_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=321309)
26. **SB0054_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324573)
27. **SB0054_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=294169)

## Votes

- Do Pass — **47–3** (pass) · upper
- Do Concur — **97–2** (pass) · lower
- Do Pass — **47–3** (pass) · upper
- Do Concur — **96–3** (pass) · lower
- do_pass — **8–0** (pass) · upper
- be_concurred_in — **21–0** (pass) · lower

## Sponsors

- Wylie Galt — primary (person)

## Timeline

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

- **2024-09-04T18:19:09+00:00** (LC) Drafter Assigned
- **2024-11-26T17:57:46+00:00** (LC) Draft in Legal Review
- **2024-11-26T18:53:07+00:00** (LC) Draft in Edit
- **2024-12-03T16:13:29+00:00** (LC) Draft in Input/Proofing
- **2024-12-03T17:38:25+00:00** (LC) Draft in Final Drafter Review
- **2024-12-04T18:59:39+00:00** (LC) Draft in Assembly
- **2024-12-05T17:06:53+00:00** (LC) Draft Ready for Delivery
- **2024-12-16T18:09:10+00:00** (LC) Draft Delivered to Requester
- **2024-12-16T18:10:00+00:00** (S) Introduced
- **2024-12-18T23:09:14+00:00** (S) Fiscal Note Requested
- **2025-01-06T21:45:00+00:00** (S) First Reading `reading-1`
- **2025-01-08T00:36:00+00:00** (S) Fiscal Note Received `receipt`
- **2025-01-10T18:41:00+00:00** (S) Fiscal Note Unsigned
- **2025-01-10T18:44:00+00:00** (S) Fiscal Note Printed
- **2025-01-14T19:18:00+00:00** (S) Referred to Committee - (S) Taxation `referral-committee`
- **2025-01-16T00:42:09+00:00** (S) Hearing - (S) Taxation
- **2025-01-23T17:43:37+00:00** (S) Committee Executive Action--Bill Passed - (S) Taxation `committee-passage`
- **2025-01-24T21:03:00+00:00** (S) Committee Report--Bill Passed - (S) Taxation `committee-passage`
- **2025-01-27T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-01-27T20:30:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2025-01-28T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-01-28T21:58:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2025-01-28T23:13:02+00:00** (S) Transmitted to House
- **2025-01-29T18:17:13+00:00** (H) Referred to Committee - (H) Taxation `referral-committee`
- **2025-01-29T20:17:01+00:00** (H) First Reading `reading-1`
- **2025-01-31T20:13:40+00:00** (H) Hearing - (H) Taxation
- **2025-02-06T18:04:07+00:00** (H) Committee Executive Action--Bill Concurred - (H) Taxation
- **2025-02-06T20:38:00+00:00** (H) Committee Report--Bill Concurred - (H) Taxation
- **2025-02-14T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-02-14T20:39:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2025-02-18T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-02-18T21:24:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2025-02-18T21:24:45+00:00** (S) Sent to Enrolling
- **2025-02-20T18:04:17+00:00** (S) Returned from Enrolling
- **2025-02-21T00:00:00+00:00** (S) Signed by President `passage`
- **2025-02-21T00:40:48+00:00** (H) Signed by Speaker `passage`
- **2025-02-21T23:00:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2025-02-27T16:00:00+00:00** (S) Signed by Governor `executive-signature`
- **2025-02-27T19:13:17+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/f5686902-1d75-4ce9-8719-9b922ff60a99`. Confidence: reported (aggregated from official Montana legislature records).