MontanaEligible Montanans and businesses could seek a contractor tax exemption
If enacted, eligible Montana residents and licensed businesses could apply to be listed as exempt from contractor tax rules starting January 1, 2026.
What it does
Montana residents and licensed businesses in good standing could apply for an exemption from the contractor tax rules if they meet state tax filing and payment deadlines and the department lists them.
Argument forEligible residents and businesses could avoid this chapter’s contractor tax rules if they meet state tax deadlines and are listed by the department.
Argument againstApplicants could lose the exemption for missing a tax filing or payment deadline, even if the missed amount or filing is small.
More detail
Eligible people and businesses could apply to be listed as exempt from this chapter’s contractor tax rules. The exemption would apply to the provisions of Title 15, chapter 50, which covers the contractor gross receipts tax. Applicants must be Montana residents or businesses licensed and in good standing in the state. Applicants must file all required state tax forms, returns, and statements by their deadlines, including valid extensions, and pay state taxes and wage withholdings on time. The Department of Revenue must list applicants who meet these requirements; it may set rules, including deadlines for initial applications and renewals. If enacted, the act would take effect January 1, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jun 12(S) Veto OverrideLatest
- May 23(S) Veto Override Vote in Progress
- May 12(S) Vetoed by Governor Greg GianforteMajor
- May 6(S) Transmitted to GovernorTo Governor
- May 6(H) Signed by SpeakerPassed House
- May 2(S) Signed by PresidentPassed Senate
- Apr 30(S) Returned from Enrolling
- Apr 29(S) Sent to Enrolling
- Vote recorded Do Pass. Result: pass.Upper
- Apr 29(S) 3rd Reading House Amendments
- Apr 29(S) Scheduled for 3rd ReadingMinor
- Apr 28(S) 2nd Reading House AmendmentsMinor
- Vote recorded Do Pass. Result: pass.Upper
- Apr 28(S) Scheduled for 2nd ReadingMinor
- Apr 25(H) Returned to Senate with Amendments
- Apr 24(H) 3rd Reading
- Vote recorded Do Concur. Result: pass.Lower
- Apr 24(H) Scheduled for 3rd ReadingMinor
- Apr 23(H) Committee Report - (H) Appropriations
- Vote recorded be_concurred_in. Result: pass.Lower
- Apr 23(S) Revised Fiscal Note Printed
- Apr 23(S) Fiscal Note Unsigned
- Apr 23(H) Committee Executive Action - (H) Appropriations
- Apr 22(S) Revised Fiscal Note ReceivedMinor
- Apr 18(H) Hearing - (H) Appropriations
- Vote recorded Do Concur. Result: pass.Lower
- Apr 18(H) Rereferred to Committee - (H) AppropriationsMinor
- Apr 18(H) 2nd ReadingMinor
- Apr 18(H) Scheduled for 2nd ReadingMinor
- Apr 16(S) Revised Fiscal Note Requested
- Vote recorded be_concurred_in_as_amended. Result: pass.Lower
- Apr 16(H) Committee Report - (H) Taxation
- Apr 16(H) Committee Executive Action - (H) Taxation
- Apr 11(S) Revised Fiscal Note Printed
- Apr 10(S) Fiscal Note Unsigned
- Apr 10(S) Revised Fiscal Note ReceivedMinor
- Apr 9(H) Hearing - (H) Taxation
- Apr 7(H) 1st Reading
- Apr 7(S) Revised Fiscal Note Requested
- Apr 7(H) Referred to Committee - (H) TaxationMinor
- Apr 5(S) Transmitted to House
- Vote recorded Do Pass. Result: pass.Upper
- Apr 5(S) 3rd Reading
- Apr 5(S) Scheduled for 3rd ReadingMinor
- Apr 4(S) Committee Report - (S) Finance and Claims
- Vote recorded do_pass. Result: pass.Upper
- Apr 4(S) Committee Executive Action - (S) Finance and Claims
- Apr 3(S) Hearing - (S) Finance and Claims
- Vote recorded Do Pass. Result: pass.Upper
- Apr 3(S) Rereferred to Committee - (S) Finance and ClaimsMinor
- Apr 3(S) 2nd ReadingMinor
- Apr 3(S) Scheduled for 2nd ReadingMinor
- Apr 1(S) Committee Report - (S) Taxation
- Vote recorded do_pass_as_amended. Result: pass.Upper
- Apr 1(S) Committee Executive Action - (S) Taxation
- Apr 1(S) Fiscal Note Printed
- Mar 27(S) Hearing - (S) Taxation
- Mar 25(S) Fiscal Note Unsigned
- Mar 25(S) Fiscal Note ReceivedMinor
- Mar 24(S) Fiscal Note Requested
- Mar 24(S) Referred to Committee - (S) TaxationMinor
- Mar 21(S) Introduced
- Mar 21(LC) Draft Delivered to Requester
- Mar 20(LC) Draft Ready for Delivery
- Mar 20(LC) Draft in Assembly
- Mar 20(LC) Draft in Final Drafter Review
- Mar 20(LC) Draft in Input/Proofing
- Mar 19(LC) Draft in Edit
- Mar 18(LC) Draft in Legal Review
- Mar 17(LC) Draft Taken Off Hold
- Mar 17(LC) Draft Taken Off Hold
- 2024
- Dec 16(LC) Draft On Hold
- Nov 11(LC) Drafter AssignedIntroduced
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