House Bill No. introduced by L. Deming and others establishes the "Montana's Academic Prosperity Program for Scholars" (MAPPS), which aims to enhance educational opportunities for students in Montana. The bill creates a MAPPS council responsible for overseeing the program, including selecting a program manager, developing a list of qualified education expenses, and ensuring compliance with legislative intent. It introduces education tax credits for donations to fund educational assistance accounts and for parents' payments of qualified education expenses, emphasizing parental autonomy in directing their children's education. The bill also modifies existing laws by changing "BASE budgets" to "DIRECT STATE AID" and adjusting the income threshold for eligible students from 500% to 300% of the federal poverty level.

Additionally, the bill outlines the responsibilities of the program manager, including conducting an annual fiscal review of MAPPS accounts and ensuring transparency and accountability. It establishes a process for determining participating students and prioritizes those from previous years, while maintaining confidentiality for families receiving assistance. The bill also introduces tax credits for parents purchasing qualified education expenses and donations to the MAPPS account, and it modifies compulsory school enrollment requirements to allow exemptions for children participating in the program. 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(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