Montana

Montana provides K–12 students and their families several types of school choice, including a private school choice program, magnet schools, home schooling and public school choice via open enrollment. Montana does not have any charter schools.

Tax Credits for Contributions to Student Scholarship Organizations

• The Montana Tax Credits for Contributions to Student Scholarship Organizations program allows individuals and corporations to claim a 100 percent tax credit for contributions to approved student scholarship organizations (SSOs)— nonprofits that provide scholarships for private school and tutoring. The total amount of tax credits awarded statewide is limited to $1 million in 2022 and $2 million in 2023 and each year beyond, though the limit can increase 20 percent if the cap is met. No taxpayer may receive a credit larger than $200,000. Beginning in the 2016–17 school year, SSOs in Montana started providing scholarships to students to attend private school or receive tutoring. 
• Enacted 2015

Program Rules:

• • Income Limit: None 
  • Prior Year Public School Requirement: None 
  • Geographic Limit: Statewide 
  • Enrollment Cap: None 
  • Scholarship Cap: 100 percent of the statewide average per-pupil expenditure ($12,563 for 2019–20) 
  • Testing Mandates: None 
  • Credit Value: 100% 
  • Per Donor Credit Cap: $200,000 
  • Total Tax Credit Cap: $1 million in 2022; $2 million in 2023 (escalator) 

To find out more about educational choice programs in your state, please complete the below form.