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

This bill creates a Montana state income tax credit for parents who pay for nonpublic school education expenses, including private school tuition, homeschooling costs, textbooks, and extracurricular fees. The credit allows taxpayers to deduct up to 44.7% of eligible expenses paid for a qualifying student who receives full-time academic instruction in a nonpublic education setting, with the credit limited to the taxpayer's actual tax liability. Eligible expenses include tuition, educational therapies, computer hardware used for learning, and fees for activities commonly offered in public schools, while excluding entertainment devices and certain costs like meals and travel. The Montana Superintendent of Public Instruction would have rulemaking authority to implement specific details of the program.