HB 209 Montana House · 2025 Regular Session

Prove income tax credit for nonpublic school expenses such as private or homeschool tuition

HB 209 proposed creating a state income tax credit for taxpayers covering nonpublic school education expenses. This credit would apply to qualifying students attending private schools or being homeschooled. Eligible expenses include tuition, textbooks, extracurricular activities, and other specific educational costs like therapies or vocational programs. The credit amount would be limited to the lesser of the expenses paid or 44.7% of a set state rate, and it could not exceed the taxpayer's overall tax liability.
Bill status died 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Jan 2025
House Passage
Jan 2025
Senate Passage
Governor
Introduced Jan 15, 2025 Last action May 20, 2025
Maddy AI version diff · 1 comparison

What changed between versions

LC1701.pdf HB0209_1.pdf · 2 edits
MINOR
The bill was renumbered from LC 1701 to HB 209.1 and updated with an authorized print version header. The most significant substantive change is the addition of a new provision stating that only one taxpayer may claim the nonpublic school education expenses credit for a given tax year, preventing multiple claims within the same household.
Scope change
The bill's scope regarding the nonpublic school education expenses credit was narrowed by adding a restriction on who can claim the credit.
ELIGIBILITY

Added a restriction limiting the nonpublic school education expenses credit to only one taxpayer per household for a given tax year.

TECHNICAL

Updated bill number from LC 1701 to HB 209.1 and updated page headers to reflect the authorized print version.

Floor votes · House Jan 29, 2025

How they voted

210
Passed
Total votes 21
Jan 29, 2025
D Democratic9
9 Yea
100% Yea
R Republican12
12 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
20
Key actions
1
Committee
1
Amendments
1
Jan 29, 2025
House · Passed
House Vote: pass (21-0)
house
Jan 29, 2025
Amended
(H) Tabled in Committee - (H) Taxation
lower
Jan 15, 2025
Committee
(H) Referred to Committee - (H) Taxation
lower
Jan 15, 2025
Introduced
(H) Introduced
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Greg Overstreet
Greg Overstreet
RRepublican
MT
88