Montana Special Needs Equal Opportunity Education Savings Account Program

This program provides ESAs for students with an IEP and who have special needs as classified under the IDEA. Qualifying disabilities include: autism, an intellectual disability, a hearing or visual impairment, a speech or language impairment, a serious emotional disturbance, an orthopedic impairment, a traumatic brain injury, another health impairment, and/or a specific learning disability. Each participant receives an amount based on the state and local funds that would have been allocated for public school enrollment, and it will vary depending on the district in which the participant resides.  Students must have attended public school the previous year, have recently moved from out of state, or be eligible to attend kindergarten in public school in Montana. Families may opt to receive reimbursements monthly. There is no income cap, enrollment cap, or budgetary cap. Unused account funds may roll over until the participant turns 24.

Funding Mechanism: A calculation based on the student’s state and local fund allocation  

Honorable Mention Fact: This program is one of five ESA programs nationwide that exclusively serve children with special needs. 

Universal Eligibility: ❌
Universal Usage: ✅
Universal Funding: ✅
Truly Universal: ❌

(Last updated December 16, 2025)

Funds may be used for private school tuition and fees, online programs and tutoring, software, distance learning, curriculum and supplemental materials, educational therapies and services, standardized testing fees including for college entrance examinations, unbundled courses at public school, consumables such as paper and pens (a $50 limit applies), transportation, college tuition, textbooks, and educational co-op fees. 

Funds may not be used for uniforms, summer programs, or career and industry training/credentials.  

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Mont. Code Ann. §§ 20-7-1701 – 1710 

(Last updated July 15, 2024)

There is a pending legal challenge against this program, but the challenge has not stopped implementation of the program. 

In January 2024, opponents sued trying to stop this program before its launch in spring and summer of 2024. They argued that the program violated the Montana Constitution by giving parents reimbursements from tax dollars, by allowing special needs students to access programs outside the heavily regulated special education in public schools, by not capping the number of ESA participants, and by sending local tax dollars to the ESAs. 

The opponents sought a preliminary injunction of the program in April 2024, hoping to halt implementation while the lawsuit is pending. EdChoice Legal Advocates stepped in to represent lawmaker and mother Sue Vinton, who sponsored the legislation after being inspired by the success of her now-adult son, Jake, who has Down Syndrome.  

In July 2024, the trial court denied a preliminary injunction. Several Montana families are using ESAs for the 2024-2025 school year while the lawsuit remains pending in trial court. 

(Last updated August 2, 2024)