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Bill would shield volunteer nonprofit directors from short‑term employment tax liability

Senate Judiciary Committee
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Summary

HB 665 would exempt volunteer officers and directors of small nonprofits from personal liability for brief failures to remit employment trust taxes, while preserving exceptions for willful misconduct and larger entities; nonprofit advocates supported the change and the Department of Revenue explained current collection authority.

Representative Bill Mercer presented House Bill 665 as a narrow fix to encourage volunteer nonprofit governance by protecting volunteer directors from short‑term personal liability for employment trust tax delinquencies. Proponents, including the Montana Nonprofit…

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