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 through the creation of a MAPPS council. This council will oversee the program, including selecting a program manager, developing a list of qualified education expenses, and ensuring 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. Notably, it amends existing legal language by replacing "BASE budgets" with "DIRECT STATE AID" and adjusts the income threshold for eligible students from 500% to 300% of the federal poverty level.

The bill also outlines the responsibilities of the program manager, including conducting an annual fiscal review of all MAPPS accounts, soliciting donations, and administering educational assistance accounts. It establishes a new education tax credit for parents purchasing qualified education expenses, capped at $4 million for tax year 2026, with potential increases under certain conditions. Additionally, the bill modifies requirements for compulsory school enrollment, allowing exemptions for children participating in MAPPS, and clarifies conditions for nonpublic or home schools to qualify for 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(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