republic-os/legislation/us/states/mt/2023/sb-246.md

---
type: "Bill"
title: "Revise corporate income tax water's-edge election laws"
description: "Revise corporate income tax water's-edge election laws"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 246"
citation: "Montana SB 246 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "International Relations", "Revenue", "State", "Taxation (Generally)"]
status: "enacted"
primary_sponsors: ["Daniel Zolnikov"]
version_count: 10
action_count: 61
vote_count: 10
first_action: "2022-12-04T21:37:53+00:00"
last_action: "2023-05-22T19:56:49+00:00"
source: "openstates"
source_identifier: "ocd-bill/e8782979-d104-49dc-9728-76889451e432"
source_url: "https://bills.legmt.gov/#/bill/20231/LC3006"
source_hash: "58ee392ca63333c87a41db38cc2d375130c4638cdf198475ef8d0c72787b2277"
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 246 (2023) — Revise corporate income tax water's-edge election laws

## Version chain

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

1. **SB0246.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5355)
2. **SB0246.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5356)
3. **SB0246.002.001_Amendments-in-Context-final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5352)
4. **SB0246.002.001_Amendments-in-Context-final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5353)
5. **SB0246.002.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5354)
6. **SB0246001SCS15248.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5336)
7. **SB0246002SCS18821.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5335)
8. **SB0246_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=64420)
9. **SB0246_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=64418)
10. **SB0246_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=64419)

## Votes

- (H) Tabled in Committee — **16–7** (pass) · lower
- (S) 3rd Reading Passed — **34–16** (pass) · upper
- (H) Committee Executive Action--Bill Concurred — **15–8** (pass) · lower
- (H) 2nd Reading Concurred — **77–22** (pass) · lower
- (S) 2nd Reading Passed — **33–17** (pass) · upper
- (S) Committee Executive Action--Bill Passed as Amended — **7–5** (pass) · upper
- (S) Committee Executive Action--Bill Passed — **13–6** (pass) · upper
- (H) Taken from Table in Committee — **16–7** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **20–1** (pass) · lower
- (H) 3rd Reading Concurred — **75–23** (pass) · lower

## Sponsors

- Daniel Zolnikov — primary (person)

## Timeline

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

- **2023-05-22T19:56:49+00:00** Chapter Number Assigned `became-law`
- **2023-05-22T15:17:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-05-12T15:30:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-05-11T22:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-05-04T17:00:00+00:00** (S) Signed by President `passage`
- **2023-04-27T23:19:31+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-27T23:19:30+00:00** (S) Returned from Enrolling
- **2023-04-24T23:05:14+00:00** (S) Sent to Enrolling
- **2023-04-24T20:39:27+00:00** (H) Returned to Senate
- **2023-04-24T19:33:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-24T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-21T19:17:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-20T22:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-20T21:43:00+00:00** (H) Taken from Table in Committee
- **2023-04-20T16:00:00+00:00** (H) Tabled in Committee `amendment-deferral`
- **2023-04-19T22:00:00+00:00** (H) Hearing
- **2023-04-19T20:51:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-04-19T20:31:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-19T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-14T20:35:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-14T14:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-06T14:00:00+00:00** (H) Hearing
- **2023-04-03T15:20:22+00:00** (H) Hearing Canceled
- **2023-03-29T23:10:08+00:00** (H) Hearing Canceled
- **2023-03-25T12:44:30+00:00** (H) Referred to Committee `referral-committee`
- **2023-03-24T21:27:14+00:00** (S) Transmitted to House
- **2023-03-24T14:02:22+00:00** (H) First Reading `reading-1`
- **2023-03-23T20:19:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-03-23T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-03-22T19:18:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-21T14:00:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-16T14:00:00+00:00** (S) Hearing
- **2023-03-13T19:59:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-03-13T19:27:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-03-13T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-02-24T18:49:46+00:00** (C) Printed - New Version Available
- **2023-02-21T20:38:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-02-21T16:00:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-02-17T16:00:20+00:00** (S) Hearing
- **2023-02-10T16:52:49+00:00** (S) Fiscal Note Printed
- **2023-02-09T18:23:08+00:00** (S) Fiscal Note Signed
- **2023-02-09T15:06:32+00:00** (S) Fiscal Note Received `receipt`
- **2023-02-08T14:35:09+00:00** (C) Amendments Available
- **2023-02-02T21:37:03+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-01T20:19:57+00:00** (S) First Reading `reading-1`
- **2023-02-01T18:29:51+00:00** (S) Referred to Committee `referral-committee`
- **2023-02-01T16:35:32+00:00** (S) Fiscal Note Requested
- **2023-02-01T16:33:52+00:00** (S) Introduced
- **2023-01-31T23:44:47+00:00** (C) Draft Delivered to Requester
- **2023-01-31T23:03:22+00:00** (C) Draft Ready for Delivery
- **2023-01-31T17:18:17+00:00** (C) Executive Director Final Review
- **2023-01-31T17:18:13+00:00** (C) Draft Ready for Delivery
- **2023-01-30T21:47:57+00:00** (C) Draft in Assembly
- **2023-01-30T20:22:22+00:00** (C) Executive Director Review
- **2023-01-30T18:08:03+00:00** (C) Bill Draft Text Available Electronically
- **2023-01-30T18:08:02+00:00** (C) Draft in Final Drafter Review
- **2023-01-30T02:23:39+00:00** (C) Draft in Input/Proofing
- **2023-01-29T21:13:43+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-26T15:52:09+00:00** (C) Draft in Edit
- **2023-01-25T22:03:01+00:00** (C) Draft in Legal Review
- **2022-12-04T21:37:53+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/e8782979-d104-49dc-9728-76889451e432`. Confidence: reported (aggregated from official Montana legislature records).