Revise income tax laws to provide conforming changes for prior legislation

Updated definitions for federal filing holidays and qualified withdrawals from education savings accounts to reflect current federal standards.

Eliminated the requirement for the Department of Revenue to provide a certificate to the Clerk of the Court regarding estate tax in probate proceedings.

Adjusted rules for calculating Montana taxable income by adding new items to federal taxable income and modifying deductions for estates, trusts, and pass-through entities.

Revised effective dates and retroactive applicability provisions to ensure alignment with the new tax simplification legislation.

The bill version number was updated from SB 53.1 to SB0053.2, and the header layout was modified to include a standalone year line before the legislature name.

Page headers were restructured, removing separator lines and adjusting the placement of the authorized print version label.

Removed the placeholder for the primary sponsor's name and the original bill number LC 0090.

Added the specific name of the sponsor, G. Hertz, and updated the bill number to SB 53.1.

Updated page headers to reflect the new bill number and authorized print version status.