MontanaProposed Montana tax credit would help cover school costs
If enacted, Montana parents, guardians, and teachers could claim up to $1,250 for eligible kindergarten through grade 12 education expenses starting with 2026 tax years.
What it does
Parents, guardians, and teachers could claim up to $1,250 for eligible kindergarten through grade 12 education costs. Any amount above their tax bill would be refunded.
Eligible costs could include tuition, books, tutoring, school classes, learning therapies, supplies, and required transportation. The rules also cover certain private providers, tutors, and qualifying home schools.
Argument forParents, guardians, and teachers could receive up to $1,250 toward eligible learning costs, even if they owe no income tax.
Argument againstRefunds for claimants who owe little or no tax could reduce state revenue, while the credit could cover many types of education expenses.
More detail
Parents, guardians, and teachers could claim a refundable income tax credit for eligible education expenses. The expenses would have to be paid by a parent, guardian, or teacher for a student in kindergarten through grade 12 receiving education from a qualifying Montana provider. The credit would equal the eligible expenses paid, up to $1,250. Any credit above the claimant’s tax bill would be refunded. A claimant could claim it even with no taxable income. The credit would apply to income tax years beginning on or after January 1, 2026.
Claimants could count eligible education expenses toward the credit. Expenses would have to benefit a kindergarten through grade 12 student receiving education from a qualifying Montana provider. Providers could include public schools, accredited or provisionally accredited providers, certain nonaccredited providers or tutors, and qualifying home schools. A nonaccredited provider or tutor would have to tell the child’s parent or guardian in writing at enrollment that it is not accredited and is not seeking accreditation. These expense and provider rules would apply to income tax years beginning on or after January 1, 2026.
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Where it stands
- Introduced
- Died
Looking ahead
No hearings or votes scheduled.
History
- 2025
- May 23(S) Died in ProcessDied
- Apr 9(S) Revised Fiscal Note ReceivedMinor
- Apr 7(S) Revised Fiscal Note Requested
- Apr 7(S) Missed Deadline for Revenue Bill Transmittal
- Apr 4(S) Tabled in Committee - (S) Finance and ClaimsMinor
- Vote recorded to_table. Result: pass.Upper
- Apr 3(S) Hearing - (S) Finance and Claims
- Vote recorded Do Pass As Amended. Result: pass.Upper
- Vote recorded AMD-SB0549.002.001 Trebas D/PASS. Result: pass.Upper
- Apr 3(S) Rereferred to Committee - (S) Finance and ClaimsMinor
- Apr 3(S) 2nd ReadingMinor
- Apr 3(S) 2nd Reading Motion to AmendMinor
- Apr 3(S) Scheduled for 2nd ReadingMinor
- Apr 2(S) Fiscal Note Printed
- Vote recorded do_pass_as_amended. Result: pass.Upper
- Apr 2(S) Committee Report - (S) Taxation
- Apr 2(S) Committee Executive Action - (S) Taxation
- Apr 1(S) Fiscal Note Unsigned
- Mar 28(S) Fiscal Note ReceivedMinor
- Mar 27(S) Hearing - (S) Taxation
- Mar 26(S) Referred to Committee - (S) TaxationMinor
- Mar 26(S) 1st Reading
- Mar 26(S) Fiscal Note Requested
- Mar 25(S) Introduced
- Mar 24(LC) Draft Delivered to Requester
- Mar 24(LC) Draft Ready for Delivery
- Mar 21(LC) Draft in Assembly
- Mar 21(LC) Draft in Final Drafter Review
- Mar 21(LC) Draft in Input/Proofing
- Mar 20(LC) Draft in Edit
- Mar 20(LC) Draft in Legal Review
- Mar 19(LC) Draft Taken Off Hold
- Feb 11(LC) Draft On Hold
- 2024
- Nov 22(LC) Drafter AssignedIntroduced
EducationTaxes & Budget