# Montana HB 665: Preclude non-profit officers from personal liability for unpaid tax withholding

Montana HB 665, Preclude non-profit officers from personal liability for unpaid tax withholding, is a 69th Legislature, Regular Session (2025) House bill sponsored by Bill Mercer (Republican); status signed, last action 2025-05-08 (Chapter Number Assigned) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MT-HB665-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana HB 665
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Preclude non-profit officers from personal liability for unpaid tax withholding
- Status: signed
- Chamber: House
- Introduced: 2025-02-22
- Last action: 2025-05-08, Chapter Number Assigned
- Sponsor: Bill Mercer (Republican)
- Cosponsors: 1
- Subjects: Taxation, Taxation--Individual Income, Corporations, Liability
- Touches household money: no
- Roll calls: 4 (272 yes, 26 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Volunteer small nonprofit officers shielded from tax liability: benefit, medium. 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 reim…

## Sponsors and cosponsors

- Sponsor: Bill Mercer (Republican), House
- Cosponsor: Vince Ricci (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | Senate | Do Concur | pass | 36 | 14 |   |
| 2025-04-15 | Senate | Do Concur | pass | 38 | 12 |   |
| 2025-03-07 | House | Vote | pass | 99 | 0 |   |
| 2025-03-05 | House | Do Pass | pass | 99 | 0 |   |

## Actions (23)

- 2025-05-08: Chapter Number Assigned (House)
- 2025-05-05: Signed by Governor (House)
- 2025-04-25: Transmitted to Governor (House)
- 2025-04-25: Signed by President (Senate)
- 2025-04-24: Signed by Speaker (House)
- 2025-04-19: Returned from Enrolling (House)
- 2025-04-16: Sent to Enrolling (House)
- 2025-04-16: 3rd Reading (Senate)
- 2025-04-15: 2nd Reading (Senate)
- 2025-04-04: Committee Report (Senate)
- 2025-04-04: Committee Executive Action (Senate)
- 2025-03-28: Hearing (Senate)
- 2025-03-17: Referred to Committee (Senate)
- 2025-03-14: 1st Reading (Senate)
- 2025-03-07: Transmitted to Senate (House)
- 2025-03-07: 3rd Reading (House)
- 2025-03-05: 2nd Reading (House)
- 2025-03-01: Committee Report (House)
- 2025-03-01: Committee Executive Action (House)
- 2025-02-25: Hearing (House)
- 2025-02-22: 1st Reading (House)
- 2025-02-22: Referred to Committee (House)
- 2025-02-22: Introduced (House)

## Bill text

- Enrolled, 2025-04-17: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ffc82ef2-5c98-4b0e-beb5-33b6d9be771f)
- As Amended (Version 2), 2025-03-01: [PDF](https://docs.legmt.gov/download-ticket?ticketId=9b2fded4-c421-4586-a822-9a27ddc6536a)
- Introduced, 2025-02-22: [PDF](https://docs.legmt.gov/download-ticket?ticketId=23478048-d1d1-49f2-8447-8e69e07052b3)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)

## Sources
- [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=ffc82ef2-5c98-4b0e-beb5-33b6d9be771f)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=9b2fded4-c421-4586-a822-9a27ddc6536a)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=23478048-d1d1-49f2-8447-8e69e07052b3)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-HB665-2025 (as of 2026-10-19).