# Montana SB 322: Increase business equipment tax exemption

Montana SB 322, Increase business equipment tax exemption, is a 69th Legislature, Regular Session (2025) Senate bill sponsored by Josh Kassmier (Republican); status failed, last action 2025-05-23 (Died in Process) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/MT-SB322-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana SB 322
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Increase business equipment tax exemption
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-13
- Last action: 2025-05-23, Died in Process
- Sponsor: Josh Kassmier (Republican)
- Cosponsors: 0
- Subjects: Taxation, Local Government, Taxation--Property, Revenue, State, Education - School Finance, Revenue, Local
- Touches household money: no
- Roll calls: 5 (219 yes, 129 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Josh Kassmier (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-24 | House | Take from APH to third reading | fail | 48 | 52 |   |
| 2025-04-22 | House | Do Concur | pass | 55 | 44 |   |
| 2025-04-04 | Senate | Do Pass | pass | 40 | 9 |   |
| 2025-04-03 | Senate | Do Pass | pass | 37 | 13 |   |
| 2025-04-01 | Senate | Do Pass | pass | 39 | 11 |   |

## Actions (38)

- 2025-05-23: Died in Process (Senate)
- 2025-04-24: Motion (House)
- 2025-04-24: Revised Fiscal Note Signed (Senate)
- 2025-04-24: Fiscal Note Unsigned (Senate)
- 2025-04-24: Revised Fiscal Note Received (Senate)
- 2025-04-23: Tabled in Committee (House)
- 2025-04-22: Hearing (House)
- 2025-04-22: Rereferred to Committee (House)
- 2025-04-22: 2nd Reading (House)
- 2025-04-17: Revised Fiscal Note Requested (Senate)
- 2025-04-17: Committee Report (House)
- 2025-04-17: Committee Executive Action (House)
- 2025-04-16: Revised Fiscal Note Printed (Senate)
- 2025-04-16: Fiscal Note Unsigned (Senate)
- 2025-04-16: Revised Fiscal Note Received (Senate)
- 2025-04-09: Hearing (House)
- 2025-04-07: 1st Reading (House)
- 2025-04-07: Referred to Committee (House)
- 2025-04-04: Transmitted to House (Senate)
- 2025-04-04: 3rd Reading (Senate)
- 2025-04-03: 2nd Reading (Senate)
- 2025-04-02: Committee Report (Senate)
- 2025-04-02: Committee Executive Action (Senate)
- 2025-04-01: Hearing (Senate)
- 2025-04-01: Rereferred to Committee (Senate)
- 2025-04-01: 2nd Reading (Senate)
- 2025-03-28: Committee Report (Senate)
- 2025-03-28: Committee Executive Action (Senate)
- 2025-03-21: Hearing (Senate)
- 2025-03-17: Hearing Canceled (Senate)
- 2025-03-12: Hearing (Senate)
- 2025-02-28: Referred to Committee (Senate)
- 2025-02-26: Fiscal Note Printed (Senate)
- 2025-02-25: Fiscal Note Received (Senate)
- 2025-02-25: Fiscal Note Unsigned (Senate)
- 2025-02-14: 1st Reading (Senate)
- 2025-02-14: Fiscal Note Requested (Senate)
- 2025-02-13: Introduced (Senate)

## Bill text

- As Amended (Version 3), 2025-04-17: [PDF](https://docs.legmt.gov/download-ticket?ticketId=33db5664-44a4-4863-8cbb-d2f2149baa08)
- As Amended (Version 2), 2025-04-02: [PDF](https://docs.legmt.gov/download-ticket?ticketId=2c8483fc-15b9-43de-b976-d330e771f765)
- Introduced, 2025-02-13: [PDF](https://docs.legmt.gov/download-ticket?ticketId=9865ca00-01d3-4b8e-9add-ec129b3428cc)

## 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
- [As Amended (Version 3) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=33db5664-44a4-4863-8cbb-d2f2149baa08)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=2c8483fc-15b9-43de-b976-d330e771f765)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=9865ca00-01d3-4b8e-9add-ec129b3428cc)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/MT-SB322-2025 (as of 2026-10-16).