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.
This bill creates a $250 annual tax credit for Montana parents or legal guardians of children attending nonpublic schools. It directly affects families with children aged 5-19 enrolled in qualifying nonpublic schools (as defined in Montana law). The credit, which cannot exceed a taxpayer's income tax liability, may be carried forward up to three years if not fully used in the current tax year. The bill also adds this new credit to Montana's scheduled tax credit review process, requiring its evaluation every eight years starting in 2025.
This bill (LC 902) proposed expanding education savings accounts to cover all students in the state, rather than limiting them to specific groups like low-income or special needs students. It would have allowed families to use public funds through these accounts for private school tuition, tutoring, or educational materials. The key mechanism involved revising existing laws to remove eligibility restrictions and broaden access statewide. However, the bill died in the legislative process in May 2025 and never became law, so no policy changes were implemented.
This bill (LC 1432) proposed a constitutional amendment to remove a provision in Article X, section 6 that currently prohibits public funds from being used to support religious schools. If passed, it would allow state aid to sectarian (religious) schools by repealing this constitutional ban. The bill was drafted but died in committee on May 26, 2025, meaning it never became law or changed the state constitution. It directly affected how public education funding could be distributed, but no policy change occurred as the bill did not advance.
HB 320 establishes Montana's Academic Prosperity Program for Scholars (MAPPS) to offer educational options for eligible students aged 5-19. The program provides state income tax credits to individuals and corporations who donate to educational assistance accounts for participating students, and also to parents for their qualified education expenses. A program manager oversees these funds and their distribution for educational assistance, with guidance from a new MAPPS council. Students participating in MAPPS are exempt from public school compulsory enrollment requirements.
HB 567 revises education laws to increase flexibility for school districts to enter into "multidistrict agreements" for jointly funding and operating programs and services. These agreements allow two or more districts to share resources, staff, and services, and can now include private entities. Beginning in 2027, the bill offers a 50% increase in the total quality educator payment to school districts that establish comprehensive countywide multidistrict agreements encompassing all districts in a county. The aim is to enhance efficiency and resource sharing among districts across various functions like administration, instruction, and special education, without increasing local taxes.
HB 251 revises laws concerning public charter schools, establishing a definition for "public charter school district" to clarify its governing authority as a non-taxing entity. The bill requires the Office of Public Instruction to provide a fiscal analysis for charter school applications and mandates the Board of Public Education to limit costs for new schools, prioritizing those emphasizing personalized and proficiency-based learning. It removes the Board of Public Education's authority to waive statutory requirements in charter contracts. Additionally, the bill allows public charter school districts to receive other forms of public funding and donations, and defines financial obligations for a child's resident school district when serving students with disabilities.
HB 209 proposed creating a state income tax credit for taxpayers covering nonpublic school education expenses. This credit would apply to qualifying students attending private schools or being homeschooled. Eligible expenses include tuition, textbooks, extracurricular activities, and other specific educational costs like therapies or vocational programs. The credit amount would be limited to the lesser of the expenses paid or 44.7% of a set state rate, and it could not exceed the taxpayer's overall tax liability.
HB 922 proposes to establish a new education tax credit for resident taxpayers who are parents or legal guardians of children attending nonpublic schools. This bill would allow a $250 credit per eligible student each year, applied against the taxpayer's income tax liability. Any unused credit could be carried forward for up to three years. The legislation also revises the review schedule for existing tax credits and aims to provide parity in aggregate limits for educational programs in public and nonpublic school settings.
SB 215 revises Montana's public school funding system by redefining the "basic system of free quality public schools" to explicitly include open enrollment, student achievement tracking, and transparency in spending. It requires the legislature to consider specific factors when setting funding - such as student needs (including special education, English learners, and American Indian students), school density, and teacher retention - while mandating that funding follows students across district lines during open enrollment. The bill also directs the funding formula to use current-year enrollment data, include annual cost-of-living adjustments, and clearly show how funds impact student outcomes. These changes apply to all public school districts in Montana, aiming to make funding more equitable and accountable.
