Provide income tax deduction up to 150% for charitable donations

This bill amends Montana's income tax code to allow taxpayers to deduct charitable donations up to 150% of the amount they contribute, but only if they itemize deductions on their federal tax return. The provision adjusts how Montana taxable income is calculated by adding back certain federal deductions, including state income tax deductions, to ensure Montana residents pay state taxes on their full income rather than relying on federal tax benefits. It specifically affects Montana individual taxpayers who make charitable contributions and itemize deductions, providing a state-level incentive for philanthropy while maintaining alignment with federal tax rules. The bill also includes various other adjustments to federal taxable income for items like medical savings accounts, education savings, and military service income.