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--secs. 20 and 24(6), Ch. 480, L. 2021.)
History: En. Sec. 7, Ch. 457, L. 2015; amd. Sec. 1, Ch. 480, L. 2021.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 31. Tax Credit for Qualified Education Contributions
15-30-3103. Requirements for student scholarship organizations
15-30-3104. Tuition payment limitation
15-30-3105. Reporting requirements for student scholarship organizations
15-30-3106. Student scholarship organizations -- listing on website
15-30-3107. through 15-30-3109 reserved
15-30-3111. Qualified education tax credit for donations to student scholarship organizations
15-30-3112. Report to revenue interim committee -- student scholarship organizations
15-30-3113. Review determination -- termination -- confidentiality