The proposed bill establishes the "Montana's Academic Prosperity Program for Scholars" (MAPPS), which aims to enhance educational opportunities for students in Montana by creating a council responsible for overseeing the program. This council will select a program manager, develop a list of qualified education expenses, and ensure compliance with legislative intent. The bill introduces education tax credits for donations made to fund educational assistance accounts and for parents' payments of qualified education expenses, emphasizing parental autonomy in directing their children's education. Key provisions include the establishment of eligibility criteria for students and expenses, a process for appeals regarding denied expenses, and the removal of references to "BASE budgets," replacing them with "DIRECT STATE AID." Additionally, the income threshold for eligible households is adjusted from 500% to 300% of the federal poverty level.

The bill also outlines the responsibilities of the program manager, including conducting annual fiscal reviews, soliciting donations, and ensuring that at least 90% of annual revenue from donations is allocated to educational assistance accounts. It mandates the council to provide the Department of Revenue with a list of qualified education expenses annually and establishes a process for the termination review of the program manager if compliance requirements are not met. Furthermore, the bill modifies compulsory school enrollment requirements, allowing exemptions for children participating in the MAPPS program, and updates criteria for nonpublic and home schools to qualify for these exemptions. The act is set to take effect upon passage and approval, with applicability 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(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