Tax Credits for Contributions to Student Scholarship Organizations
Tax-Credit Scholarship in Montana
About This Program
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.
Eligibility Requirements
Funding Details
Funding mechanism: 100% tax credit for donations to Student Scholarship Organizations; $6 million aggregate cap (2025)
Approved Expenses
How to Apply
Apply through a participating Student Scholarship Organization (SSO). Montana provides tax credits for donations to approved SSOs that award scholarships for private school tuition. Find approved SSOs through the Montana Department of Revenue website. Each SSO has its own application process and eligibility criteria.
Other Programs in Montana
Disclaimer: This tool provides estimates based on publicly available program data. Always verify eligibility directly with your state's program administrator. Program rules, funding amounts, and application deadlines may change.