Montana has enacted legislation (House Bill 667), which adds protections for employees in public office. House Bill 667 is retroactive to Jan, 1, 2025.

Effective for tax years starting on or after Jan. 1, 2024, employers are not required to withhold Montana state income tax from nonresident employee wages earned for work within the state until an employee spends more than 30 days performing work for the employer in Montana.  

There are several updates to our model handbook.