The Montana Public Policy Center, through its Next Generation Montana initiative, is committed to equipping residents with the tools for self-sufficiency and prosperity by expanding access to quality education, abundant job opportunities, and comprehensive skills development. In alignment with this mission, we support HB 320, which establishes Montana’s Academic Prosperity Program for Scholars (MAPPS)—a privately funded, income education tax credit program designed to empower parents in directing their children’s education.
MAPPS would be Montana’s first truly universal school choice program, ensuring that every K-12 student has access to education options that best suit their needs. The program allows families to utilize up to $7,000 per year for a wide range of educational expenses. It builds on the state’s successful tax credit scholarship policies, which were upheld by the U.S. Supreme Court in Espinoza v. Montana (2020).
MAPPS provides two key pathways for families seeking educational assistance:
- Charitable Donations for Low- and Middle-Income Families – Education Assistance Accounts, funded by private charitable contributions, will provide eligible families with up to $7,000 annually for K-12 education expenses. Parents will have direct control over how these funds are used.
- Education Tax Credits – Parents will be eligible to claim a state tax credit for qualifying education expenses, up to their state tax liability, with a maximum benefit of $7,000 per year per student.
Through Next Generation Montana, we recognize that access to quality education is essential for a prosperous future. HB 320 and the MAPPS program are critical steps toward expanding educational opportunities and empowering Montana families. We urge policymakers to support this initiative to ensure that all students can reach their full potential.
