Establish the Montana's academic prosperity program for scholars act

This bill establishes Montana's Academic Prosperity Program for Scholars (MAPPS), a voluntary program allowing parents to use income tax credits to fund private education expenses for eligible students. The program creates a council to oversee operations and a program manager to administer tax credits for donations and qualified education expenses, which can include private school tuition or other instructional costs. Participating parents gain flexibility to direct their children's education while schools must transfer student records, and the program operates alongside the state's existing public school funding system.