15-30-3101. (Temporary -- effective January 1, 2016) 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 contributions through tax replacement programs. The tax credit for taxpayer donations under this part must be administered in compliance with Article V, section 11(5), and Article X, section 6, of the Montana constitution. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)
History: En. Sec. 7, Ch. 457, L. 2015.