Education

SB 549 would have provided Montana taxpayers with a $1,250 annual income tax credit for eligible K-12 education expenses paid for children in public schools. It directly affected parents, guardians, and teachers of public school students by covering costs like tuition, textbooks, online learning programs, educational therapies, and school supplies. The credit would apply to expenses paid to public schools or specific accredited/non-accredited providers (with disclosure), but could not exceed a taxpayer’s total tax liability. The bill aimed to offset rising education costs for families in Montana’s public education system. (Note: This bill died in committee in May 2025 and did not become law.)

SB 253 revises the administrative and certification processes for student scholarship organizations (SSOs) in Montana. The bill requires SSOs to apply for certification from the Department of Revenue and outlines specific requirements they must meet to be certified and accept tax-credit eligible donations. It mandates that SSOs allocate at least 90% of their annual revenue from eligible donations for scholarships and ensures a parent's right to select an education provider. The legislation aims to increase transparency and accountability for these organizations.

SB 278 revises education laws to enhance "advanced opportunities" for qualifying students in grades 6-12. The bill establishes and defines "Advanced Opportunity Facilitators" to coordinate learning opportunities between school districts, students, families, and external organizations. School districts employing these facilitators can use a portion of their existing Advanced Opportunity Aid to pay them and receive additional Quality Educator Payments for these positions. This aims to support individualized pathways for career and postsecondary educational success for students.