Montana legislation · 2025 Regular Session
Montana SB549: Provide income tax credit for K-12 education expenses
Status: Failed, May 23, 2025
What the bill says
A bill for an act entitled: "an act providing an income tax benefit for primary and secondary education expenses; establishing an income tax credit for certain primary and secondary education expenses for a public education; providing definitions; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT PROVIDING AN INCOME TAX BENEFIT FOR PRIMARY AND SECONDARY EDUCATION EXPENSES; ESTABLISHING AN INCOME TAX CREDIT FOR CERTAIN PRIMARY AND SECONDARY EDUCATION EXPENSES FOR A PUBLIC EDUCATION; PROVIDING DEFINITIONS; AMENDING SECTION 15-30-2303, MCA; AND PROVIDING AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Primary and secondary education expenses credit -- definitions. (1) There is allowed a credit against the tax imposed by 15-30-2103 for education expenses that are paid by a parent, guardian, or teacher as provided in this section. (2) The credit is equal to the lesser of the amount paid for education expenses or $1,250. (3) If the amount of the credit exceeds the claimant's liability under this chapter, the amount of the excess must be refunded to the claimant. The credit may be claimed even if the claimant has no taxable income under this chapter. THE CREDIT ALLOWED BY THIS SECTION MAY NOT BE REFUNDED IF THE TAXPAYER HAS A TAX LIABILITY LESS THAN THE AMOUNT OF THE CREDIT. (4) Pursuant to 5-4-104, the legislature finds that the purpose of the tax credit provided for in this section is to assist parents, guardians, and teachers with the increasing costs of providing a primary and secondary education to a child …
Sponsors
- Trebas, Jeremy (R, 10) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Revised Fiscal Note Received
- : (S) Revised Fiscal Note Requested
- : (S) Missed Deadline for Revenue Bill Transmittal
- : (S) Tabled in Committee
- : (S) Hearing
- : (S) Rereferred to Committee
- : (S) 2nd Reading
- : (S) 2nd Reading Motion to Amend
- : (S) Scheduled for 2nd Reading
Votes
- Do Pass As Amended (April 3, 2025): 31 yea, 19 nay, passed
- AMD-SB0549.002.001 Trebas D/PASS (April 3, 2025): 31 yea, 19 nay, passed
Subjects: Taxation, Revenue, State, Education - K-12, Taxation--Individual Income
Common questions
- What is SB549?
- SB549 is a bill in the Montana Legislature (2025 Regular Session): Provide income tax credit for K-12 education expenses.
- What does SB549 do?
- In its own words: A bill for an act entitled: "an act providing an income tax benefit for primary and secondary education expenses; establishing an income tax credit for certain primary and secondary education expenses for a public education; providing definitions; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of SB549?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB549?
- Trebas, Jeremy (R, 10).
- Where is the official record for SB549?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1889
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.