MontanaHB 66569th Legislature, Regular Session (2025)House

Preclude non-profit officers from personal liability for unpaid tax withholding

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Volunteer small nonprofit officers shielded from tax liability

The law shields volunteer officers and directors of a small nonprofit from personal liability. It covers unpaid employee withholding taxes, related penalties, interest, and required tax statements. The shield does not apply if the person gets wages or other pay for services; reasonable expense reimbursements are still allowed. It also does not apply if the nonprofit has unpaid amounts and stays out of compliance for more than 12 months, or if there is fraud, embezzlement, or intentional misconduct. A small nonprofit cannot have more than 10 paid employees at any time during the year.

Sponsors & Cosponsors

Sponsor

Bill Mercer
Republican • House

Cosponsors

Vince Ricci
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 272 • No: 26

Senate vote • 4/16/2025

Do Concur

Yes: 36 • No: 14

Senate vote • 4/15/2025

Do Concur

Yes: 38 • No: 12

House vote • 3/7/2025

Vote

Yes: 99 • No: 0

House vote • 3/5/2025

Do Pass