Montana legislation · 2025 Regular Session
Montana HB665: Preclude non-profit officers from personal liability for unpaid tax withholding
Status: Signed into law, May 8, 2025
What the bill says
An act providing that certain volunteer officers of a small nonprofit corporation are not individually liable for the failure of the small nonprofit corporation to withhold taxes and file certain statements; limiting the exemption from individual liability to 12 months; providing a definition; and amending section 15-30-2503, mca.
From the engrossed text:
AN ACT PROVIDING THAT CERTAIN VOLUNTEER OFFICERS OF A SMALL NONPROFIT CORPORATION ARE NOT INDIVIDUALLY LIABLE FOR THE FAILURE OF THE SMALL NONPROFIT CORPORATION TO WITHHOLD TAXES AND FILE CERTAIN STATEMENTS; LIMITING THE EXEMPTION FROM INDIVIDUAL LIABILITY TO 12 MONTHS; PROVIDING A DEFINITION; AND AMENDING SECTION 15-30-2503, MCA. Section 1. Section 15-30-2503, MCA, is amended to read: "15-30-2503. Employer liable for withholding taxes and statements. (1) Except as provided in 1530-2513 and subsection (7) of this section, each employer is liable for the payments required by 15-30-2504, the amounts required to be deducted and withheld under this part, and the annual statements required by 1530-2506 and 15-30-2507. The payments required by 15-30-2504 and the amounts required to be deducted and withheld, plus interest due, are a tax. With respect to the tax, the employer is the taxpayer. (2) The officer of a corporation whose responsibility it is to collect, truthfully account for, and pay to the state the amounts withheld from the corporation's employees and who fails to pay the withholdings is liable to the state for the amounts withheld and the penalty and interest due on the amounts. (3) (a) Each officer of the corporation is individually liable along with the corporation for filing statements to the extent that the officer has access to the requisite records and for …
Sponsors
- Mercer, Bill (R, 52) · primary sponsor
- Ricci, Vince (R, 27)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Returned from Enrolling
- : (H) Sent to Enrolling
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
Votes
- Do Concur (April 16, 2025): 36 yea, 14 nay, passed
- Do Concur (April 15, 2025): 37 yea, 12 nay, passed
- Vote (March 7, 2025): 99 yea, 0 nay, passed
- Do Pass (March 5, 2025): 98 yea, 0 nay, passed
Subjects: Liability, Taxation, Corporations, Taxation--Individual Income
Common questions
- What is HB665?
- HB665 is a bill in the Montana Legislature (2025 Regular Session): Preclude non-profit officers from personal liability for unpaid tax withholding.
- What does HB665 do?
- In its own words: An act providing that certain volunteer officers of a small nonprofit corporation are not individually liable for the failure of the small nonprofit corporation to withhold taxes and file certain statements; limiting the exemption from individual liability to 12 months; providing a definition; and amending section 15-30-2503, mca.
- What is the status of HB665?
- Signed into law as of May 8, 2025. Latest action: Chapter Number Assigned (May 8, 2025).
- Who sponsored HB665?
- Mercer, Bill (R, 52), with 1 co-sponsor.
- Where is the official record for HB665?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC3441
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.