Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 31. Tax Credit for Qualified Education Contributions

Purpose

15-30-3101. (Temporary) Purpose. Pursuant to 5-4-104, the legislature finds that the purpose of student scholarship organizations is to provide parental and student choice in education with private donations through tax replacement programs. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)

History: En. Sec. 7, Ch. 457, L. 2015; amd. Sec. 1, Ch. 480, L. 2021.