This tax-credit scholarship—Montana’s first school choice program—was enacted and launched in 2015. Although the program has universal eligibility for students, the current funding restrictions might limit its impact. Learn more about the program’s details on this page, including eligibility, funding, regulations, legal history, and more.
America’s 20th tax-credit scholarship program
100 percent of students eligible statewide
Maximum scholarship value: 50 percent of the average per-pupil expenditure for the second most recently completed fiscal year ($5,313 in 2012–13)
Maximum value as a percentage of public school per-student spending: 50 percent
Individuals and corporations can 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 $3 million in 2015-16, a limit that increases 110 percent each year. No taxpayer may receive a credit larger than $150.
Beginning in the 2015–16 school year, SSOs in Montana may start providing scholarships to students to attend private school or receive tutoring.
Scholarship amounts are determined by SSOs. The maximum scholarship is 50 percent of the average per-pupil expenditure for the second most recently completed fiscal year ($5,313 in 2012–13). Each SGO’s average scholarship may not exceed 30 percent of the average per-pupil expenditure for the second most recently completed fiscal year ($3,188 in 2012–13).
All students between the ages of five and 19 years old in Montana are eligible.
No legal challenges have been filed against the program.