House Bill No. [insert bill number] establishes the "Montana's Academic Prosperity Program for Scholars" (MAPPS) to enhance educational opportunities for students in Montana. The bill creates a MAPPS council responsible for overseeing the program and selecting a program manager to administer educational assistance accounts funded by donations. It introduces education tax credits for contributions to these accounts and for parents' qualified education expenses, emphasizing parental autonomy in directing their children's education. The bill also amends existing laws by replacing references to "BASE budgets" with "DIRECT STATE AID" and adjusting the income threshold for eligible households from 500% to 300% of the federal poverty level.

Key provisions include the establishment of a process for determining eligible students and qualified education expenses, an appeals process for denied requests, and the requirement for the program manager to conduct an annual fiscal review of all accounts related to MAPPS. The bill mandates that at least 90% of annual revenue from donations eligible for tax credits be allocated to educational assistance accounts. Additionally, it modifies compulsory enrollment requirements, allowing exemptions for participation in MAPPS while ensuring that nonpublic or home schools maintain necessary records and provide structured educational programs. The bill will take effect upon passage and approval, applying to tax years beginning after December 31, 2025.

Statutes affected:
LC Text: 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(1): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(2): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(3): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(4): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(5): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(6): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1(7): 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_1: 15-30-2120, 15-30-2303, 20-5-102, 20-5-109
HB0320_2(1): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(10): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(11): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(12): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(13): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(14): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(15): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(16): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(17): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(18): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(19): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(2): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(20): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(21): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(22): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(23): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(24): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(3): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(4): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(5): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(6): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(7): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(8): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2(9): 15-30-2120, 15-30-2303, 20-5-102
HB0320_2: 15-30-2120, 15-30-2303, 20-5-102