MT HB320

Creates Montana's Academic Prosperity Program for Scholars (MAPPS), a tax credit-funded education assistance program for students ages 5-18 from households with income up to 300% of federal poverty level who are not enrolled more than quarter-time in public schools

Establishes two education tax credits: one for parents purchasing qualified education expenses and one for donations to the MAPPS account, each starting at $4 million aggregate cap in tax year 2026, with 20% annual increases if 80% of both caps are utilized, up to $10 million maximum

Annual educational assistance maximum per student equals total direct state aid divided by statewide ANB; funds can cover tuition, curriculum, tutoring, educational therapies, assessments, transportation, and other approved educational expenses (excludes child care)

Creates a 5-member governor-appointed MAPPS Council to oversee the program, select a nonprofit program manager, approve qualified education expenses, and handle parent appeals; program manager must allocate at least 90% of donations to educational assistance accounts

Participating students are exempt from compulsory public school enrollment if parents maintain attendance records, provide minimum instructional hours, and follow required curriculum standards; students cannot simultaneously receive scholarships from existing student scholarship organizations