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' payments of qualified education expenses, emphasizing parental autonomy in directing their children's education. Key provisions include defining eligible students and qualified education expenses, mandating the council to develop a comprehensive list of these expenses, and establishing an appeals process for denied requests. The bill also amends existing laws by changing references from "BASE budgets" to "DIRECT STATE AID" and adjusting income eligibility criteria for households from 500% to 300% of the federal poverty level.

Additionally, the bill 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 emphasizes the confidentiality of participants and allows the Department of Revenue to adopt necessary implementation rules. The legislation modifies compulsory school enrollment requirements, allowing exemptions for children in the MAPPS program and updating criteria for nonpublic and home schools. It also introduces new tax deductions related to military pensions and survivor benefits, and establishes a review process for various tax credits to ensure their effectiveness. 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