Bill > HB320

This bill establishes Montana's Academic Prosperity Program for Scholars (MAPPS), a voluntary tax credit education program designed to provide parents with greater flexibility in choosing educational options for their children. The program allows parents of eligible students (ages 5-18 and from households with income not exceeding 300% of the federal poverty level) to receive educational assistance accounts and tax credits for qualified education expenses. A five-member council appointed by the governor will oversee the program, which will be administered by a nonprofit program manager. Parents can use funds for various educational expenses such as tuition, textbooks, tutoring, educational therapies, and transportation to educational providers. The bill creates two primary tax credit mechanisms: one for parents purchasing qualified education expenses (up to $4 million annually, potentially increasing to $10 million) and another for donors contributing to the MAPPS account. The program aims to support parental autonomy, expand educational options, and provide alternative pathways for students' educational needs while maintaining the state's commitment to public education. Qualified education providers will retain significant autonomy, and the program emphasizes voluntary participation and respect for parental decision-making in their children's education.

Budget and Finance, Education

https://bills.legmt.gov/#/laws/bill/2/LC2582