Montana legislation · 2025 Regular Session
Montana HB922: Generally revise education tax credit laws
Status: Failed, May 20, 2025
What the bill says
A bill for an act establishing a tax credit for parents with children obtaining education in a nonpublic school; providing parity in aggregate limits available to address educational needs of students in public and nonpublic school settings; providing a definition; amending sections 15-30-2303 and 15-30-3110, mca; and providing an applicability date and a termination date.".
From the engrossed text:
A BILL FOR AN ACT ESTABLISHING A TAX CREDIT FOR PARENTS WITH CHILDREN OBTAINING EDUCATION IN A NONPUBLIC SCHOOL; PROVIDING PARITY IN AGGREGATE LIMITS AVAILABLE TO ADDRESS EDUCATIONAL NEEDS OF STUDENTS IN PUBLIC AND NONPUBLIC SCHOOL SETTINGS; PROVIDING A DEFINITION; AMENDING SECTIONS 15-30-2303 AND 15-30-3110, MCA; AND PROVIDING AN APPLICABILITY DATE AND A TERMINATION DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Tax credit for parents with children obtaining education in nonpublic schools. (1) A resident taxpayer who is the parent or legal guardian of an eligible student is allowed a credit against the tax imposed by 15-30-2103 in the amount of $250 for each eligible student each year. The credit is in recognition of expenses ordinarily incurred by a parent or legal guardian of a child obtaining education in a nonpublic school as described in 20-5-102(2)(e). (2) The education tax credit allowed under this section may not exceed the taxpayer's income tax liability but may be carried forward for 3 years. The entire amount of the tax credit not used in the year earned must be carried first to the earliest tax year in which the credit may be applied and then to each succeeding tax year. The credit must be claimed by filing a Montana income tax return. (3) An …
Sponsors
- Gregg, Randyn (R, 78) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Tabled in Committee
- : (H) Hearing
- : (H) 1st Reading
- : (H) Referred to Committee
- : (H) Fiscal Note Requested
- : (H) Introduced
- : (LC) Draft Delivered to Requester
- : (LC) Draft Ready for Delivery
Subjects: Rule Making, Taxation, Revenue, State, Education - K-12, Taxation--Individual Income
Common questions
- What is HB922?
- HB922 is a bill in the Montana Legislature (2025 Regular Session): Generally revise education tax credit laws.
- What does HB922 do?
- In its own words: A bill for an act establishing a tax credit for parents with children obtaining education in a nonpublic school; providing parity in aggregate limits available to address educational needs of students in public and nonpublic school settings; providing a definition; amending sections 15-30-2303 and 15-30-3110, mca; and providing an applicability date and a termination date.".
- What is the status of HB922?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB922?
- Gregg, Randyn (R, 78).
- Where is the official record for HB922?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2944
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.