Provide income tax credit for K-12 education expenses

This bill creates a Montana income tax credit for parents, guardians, or teachers paying K-12 education expenses. It allows a credit of up to $1,250 per year, covering costs like tuition, textbooks, online learning programs, tutoring, therapies, and school supplies. The credit can be claimed even without taxable income, with any excess refunded. It applies to expenses paid for children in public schools, accredited private schools, non-accredited tutors (with written disclosure), or compliant homeschools. The bill aims to help offset rising K-12 education costs for families and educators.