---
type: "Bill"
title: "Increase business equipment tax exemption"
description: "Increase business equipment tax exemption"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "HB 212"
citation: "Montana HB 212 (2023)"
classification: ["bill"]
subjects: ["Colleges (see also: University System)", "Local Finance (see also: City Finance; County Finance)", "Revenue", "Local", "Revenue", "State", "School Finance", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Joshua Kassmier"]
version_count: 17
action_count: 77
vote_count: 10
first_action: "2022-08-16T19:26:31+00:00"
last_action: "2023-03-13T22:08:10+00:00"
source: "openstates"
source_identifier: "ocd-bill/cf1d1032-a431-4ad6-ab63-d14e47b391e4"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0180"
source_hash: "380f83e42199778f7526c62e76a6fcdb3d8f17a7144fd303978b0d1a620e3196"
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 212 (2023) — Increase business equipment tax exemption

## Version chain

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

1. **HB0212.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5570)
2. **HB0212.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5565)
3. **HB0212.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5564)
4. **HB0212.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5568)
5. **HB0212.003.001.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5573)
6. **HB0212.003.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5571)
7. **HB0212.003.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5567)
8. **HB0212.003.003.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5574)
9. **HB0212.003.003_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5566)
10. **HB0212.003.003_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5563)
11. **HB0212.003.004_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5572)
12. **HB0212.003.004_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5569)
13. **HB0212003CWS14970.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10372)
14. **HB0212_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5580)
15. **HB0212_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5579)
16. **HB0212_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5582)
17. **HB0212_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5581)

## Votes

- (H) Committee Executive Action--Bill Passed as Amended — **15–6** (pass) · lower
- (S) 3rd Reading Concurred — **33–17** (pass) · upper
- (H) 2nd Reading Motion to Amend Failed — **32–68** (fail) · lower
- (H) 2nd Reading Passed — **68–32** (pass) · lower
- (H) 3rd Reading Passed — **67–32** (pass) · lower
- (H) Committee Executive Action--Bill Passed as Amended — **15–8** (pass) · lower
- (S) 2nd Reading Concurred — **33–17** (pass) · upper
- (S) 2nd Reading Motion to Amend Failed — **23–27** (fail) · upper
- (S) Committee Executive Action--Bill Concurred — **13–6** (pass) · upper
- (S) Committee Executive Action--Bill Concurred — **7–5** (pass) · upper

## Sponsors

- Joshua Kassmier — primary (person)

## Timeline

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

- **2023-03-13T22:08:10+00:00** Chapter Number Assigned `became-law`
- **2023-03-13T20:16:14+00:00** (H) Signed by Governor `executive-signature`
- **2023-03-13T14:25:00+00:00** (H) Transmitted to Governor `executive-receipt`
- **2023-03-11T00:04:00+00:00** (S) Signed by President `passage`
- **2023-03-10T23:04:00+00:00** (H) Signed by Speaker `passage`
- **2023-03-09T18:48:08+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-03-09T18:48:07+00:00** (H) Returned from Enrolling
- **2023-03-02T14:27:48+00:00** (H) Sent to Enrolling
- **2023-03-02T02:06:09+00:00** (S) Returned to House
- **2023-02-28T22:32:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2023-02-28T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-02-24T20:19:00+00:00** (S) Committee Report--Bill Concurred
- **2023-02-23T16:00:00+00:00** (S) Committee Executive Action--Bill Concurred
- **2023-02-21T22:00:13+00:00** (S) Hearing
- **2023-02-17T21:20:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-02-17T20:28:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2023-02-17T20:23:00+00:00** (S) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-02-17T20:01:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-02-15T20:05:00+00:00** (S) Committee Report--Bill Concurred
- **2023-02-15T16:00:00+00:00** (S) Committee Executive Action--Bill Concurred
- **2023-02-14T16:00:07+00:00** (S) Hearing
- **2023-02-06T23:51:46+00:00** (H) Revised Fiscal Note Printed
- **2023-02-06T19:07:09+00:00** (S) Referred to Committee `referral-committee`
- **2023-02-03T22:53:38+00:00** (H) Fiscal Note Unsigned
- **2023-02-03T20:14:00+00:00** (S) First Reading `reading-1`
- **2023-02-03T16:38:54+00:00** (H) Revised Fiscal Note Received `receipt`
- **2023-02-03T00:13:15+00:00** (H) Transmitted to Senate
- **2023-02-02T21:46:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2023-02-02T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-02-01T20:56:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2023-02-01T20:44:00+00:00** (H) 2nd Reading Motion to Amend Failed `amendment-failure, failure, reading-2`
- **2023-02-01T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-01-31T01:26:02+00:00** (H) Revised Fiscal Note Requested
- **2023-01-30T21:30:37+00:00** (C) Printed - New Version Available
- **2023-01-30T20:10:00+00:00** (H) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-01-28T00:15:00+00:00** (H) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-01-27T16:42:31+00:00** (H) Revised Fiscal Note Printed
- **2023-01-26T21:01:33+00:00** (H) Revised Fiscal Note Signed
- **2023-01-26T15:37:41+00:00** (H) Revised Fiscal Note Received `receipt`
- **2023-01-24T14:48:03+00:00** (H) Revised Fiscal Note Printed
- **2023-01-23T22:00:42+00:00** (H) Hearing
- **2023-01-23T14:31:05+00:00** (H) Revised Fiscal Note Signed
- **2023-01-23T14:25:00+00:00** (H) Revised Fiscal Note Received `receipt`
- **2023-01-19T23:51:29+00:00** (C) Printed - New Version Available
- **2023-01-19T22:20:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-01-19T22:14:00+00:00** (H) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-01-19T19:54:00+00:00** (H) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-01-17T16:00:17+00:00** (H) Hearing
- **2023-01-17T14:41:54+00:00** (H) Fiscal Note Printed
- **2023-01-16T22:30:21+00:00** (C) Amendments Available
- **2023-01-16T20:04:19+00:00** (H) Fiscal Note Signed
- **2023-01-16T16:15:04+00:00** (H) Fiscal Note Received `receipt`
- **2023-01-13T20:54:00+00:00** (H) Sponsor List Modified
- **2023-01-10T20:08:02+00:00** (H) First Reading `reading-1`
- **2023-01-10T17:58:51+00:00** (H) Referred to Committee `referral-committee`
- **2023-01-06T20:06:32+00:00** (H) Fiscal Note Requested
- **2023-01-06T20:06:00+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-06T20:05:53+00:00** (H) Introduced
- **2023-01-06T20:05:52+00:00** (C) Fiscal Note Probable
- **2023-01-05T20:59:09+00:00** (C) Draft Delivered to Requester
- **2023-01-05T17:26:57+00:00** (C) Draft Ready for Delivery
- **2023-01-04T20:03:28+00:00** (C) Executive Director Final Review
- **2023-01-04T20:03:21+00:00** (C) Draft Ready for Delivery
- **2023-01-04T18:39:13+00:00** (C) Draft in Assembly
- **2023-01-03T22:20:34+00:00** (C) Executive Director Review
- **2023-01-03T21:12:34+00:00** (C) Bill Draft Text Available Electronically
- **2023-01-03T21:12:33+00:00** (C) Draft in Final Drafter Review
- **2023-01-03T19:09:50+00:00** (C) Draft in Input/Proofing
- **2023-01-03T18:50:53+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-02T22:17:35+00:00** (C) Draft in Edit
- **2023-01-02T16:38:48+00:00** (C) Draft in Legal Review
- **2022-12-27T23:04:23+00:00** (C) Draft to Requester for Review
- **2022-11-30T18:34:21+00:00** (C) Draft On Hold
- **2022-11-09T18:34:12+00:00** (C) Draft to Requester for Review
- **2022-10-06T20:23:51+00:00** (C) Draft Taken Off Hold
- **2022-08-22T17:40:13+00:00** (C) Draft On Hold
- **2022-08-16T19:26:31+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf1d1032-a431-4ad6-ab63-d14e47b391e4`. Confidence: reported (aggregated from official Montana legislature records).