Revise administrative and certification processes for student scholarship organizations

This bill requires student scholarship organizations in Montana to obtain annual certification from the Department of Revenue before accepting tax-credit donations. The law establishes specific financial requirements, mandating that at least 90% of donation revenue be used for scholarships and that funds be distributed within three years. Organizations must also ensure scholarships remain available to any qualified education provider without restriction. The Department of Revenue must review applications within 60 days and may deny certification if requirements are not met, with a 30-day window for organizations to correct issues before a final denial. These changes aim to increase transparency and accountability for organizations managing education tax credits and scholarships.