MT · State Guide
Montana Tax Credits for Scholarship Donations Guide 2026–2027
Montana's tax-credit scholarship — upheld by the U.S. Supreme Court in Espinoza — funds private-school scholarships through SGO donations.
At a glance
Amount per student
Varies
Tax-Credit Scholarship
Application window
Rolling
See official program page
Status
Active
Enacted 2015
Program Type
Tax-Credit Scholarship
Status
Active
Award Amount
Varies
Enacted
2015
Administrator
Montana Department of Revenue
Application Window
Rolling
Eligibility
Any K–12 student at participating private schools.
What the money can be used for
- Tuition
See our full eligible-expenses guide for the gray areas (technology caps, transportation, religious instruction, family-member compensation).
How to apply
- Confirm eligibility. Any K–12 student at participating private schools.
- Gather documents. Proof of residency, the student’s birth certificate, the prior-year tax return (where income matters), and any IEP or 504 documentation.
- Open the application. Montana Department of Revenue runs the program; applications typically open rolling.
- Submit early. Universal programs with appropriation caps reward applications during the priority window.
- Find approved providers. Start with the official Montana approved-provider list or spending platform. Our provider directory is an editorial resource and is not a state-approved list.
Curriculum & provider considerations
Start with the official Montana provider list, spending platform, or reimbursement rules. Our provider directory is an editorial resource and is not a state-approved list.
Curriculum and provider approval is state-specific. Before purchasing, check the official approved-provider list, marketplace, or reimbursement rules for Montana. Some states require provider-level, product-level, service-level, or course-level approval.
Editorial notes
Montana’s program was enacted in 2015. Award amounts and eligibility thresholds are reviewed each legislative session; we re-verify each state page on a rolling cadence and date-stamp the last review. See our methodology page for details. The final word on eligibility, deadlines, and approved providers is always the state administrator — verify with the Montana Department of Revenue before spending.
Get Montana updates by email
Monthly digest of Montana application-window reminders, eligibility changes, and approved-provider updates.
Last verified May 15, 2026 by The School Choice Index Editorial Team. Not legal, tax, or financial advice. Verify with Montana Department of Revenue before applying or spending.