School Choice in Montana

Montana provides 100% tax credits for donations to Student Scholarship Organizations (SSOs) that fund private school tuition and fees. All students ages 5-18 are eligible with no income restriction. Maximum scholarship equals 100% of the average per-pupil expenditure. The program was central to the landmark Espinoza v. Montana Department of Revenue Supreme Court case (2020), which established that states cannot exclude religious schools from generally available public benefit programs.

Montana's ESA program for students with disabilities, enacted in 2023 and launched in 2024. Provides ESAs based on state and local per-pupil funding that would have been allocated for public school enrollment (varies by district). Covers private school tuition, online programs, tutoring, software, curriculum, educational therapies, standardized testing, college tuition, and textbooks. A district court blocked the program in December 2025, ruling it lacked proper legislative appropriation.