Exempts nonprofit officers at small nonprofits with 10 or fewer employees from personal liability for unpaid tax withholding; provides exclusions if the officer or director receives compensation beyond reasonable reimbursement of expenses, the nonprofit is out of compliance for more than 12 months with outstanding unpaid taxes, penalties, and interest, or the officer or director is involved in fraud, embezzlement, or intentional misconduct.
State Name
Montana
Bill #
H.B. 665
Year Enacted
Enacted
Status
Enacted
Category
3. Workforce
Subcategory
Employee Benefits
Status Text
Enacted
Year Proposed
2025
State Taxonomy
Bill Page
https://bills.legmt.gov/#/laws/bill/2/LC3441?open_tab=sum