February 16, 2025
Helena, MT- Every legislative session we see numerous bills aimed at improving educational opportunities and removing barriers for Montana students. Now more than ever, we recognize the diverse needs and learning styles of students, as well as the often limited resources and funding available to address them. We want to see our children succeed and this bill provides one more opportunity to make that happen.
HB320 is the MAPPS bill (Montana’s Academic Prosperity Program for Scholars) brought to the session by Rep. Lee Deming, R-Laurel. The crafters of this bill worked diligently with Homeschool Legal Defense Association (HSLDA) and Steve White, a member of the Montana Coalition of Home Educators (MCHE) and prominent advocate for homeschooling in Montana, to carefully craft a bill that offers the most help without interference. This privately funded tax credit program is accessible to all K-12 students and offers two options for financial assistance:
Option 1: Charitable Donations
Donors can contribute to the program and receive a tax deduction under existing charitable donation rules. The funds raised create Educational Assistance Accounts (EAA) for families earning at or below 300% of the poverty line ($46,950). Families can receive assistance for up to $3,500 annually. Under this option, parents direct the funds, and the system administrator pays the expenses.
Option 2: Tax Credits
Parents can apply through the Program Manager to claim a tax credit. This also offers assistance of up to $3,500 per student per year, limited by their personal tax liability. Participation in this option is limited, and a lottery system determines who is selected. In this case, parents pay directly for student expenses and submit records and receipts, just as they would for any other tax credit.
Both options aim to assist approximately 1,100 students financially; overall a very small pool in the student population.
Common Concerns
Two primary concerns frequently arise in policy discussions about education.
- Impact on Public School Funding
MAPPS is entirely privately funded through donations or families’ own tax liability, meaning it does not divert funds from public schools. - Effect on Homeschooling and Private Schools
MAPPS does not impose any new regulations on homeschooling or private education, as no government funding is involved. Section 16 of the bill explicitly states that the superintendent of OPI or any other agency “MAY NOT” regulate educational programs or require any institution to alter its “creed, practices, admission policy, hiring policy, or curriculum” to accept participating students. Additionally, Section 2 ensures that parents have “maximum flexibility to meet the educational needs of their child” and affirms “the liberty of a parent to direct the upbringing and education of their child.”
Where Does That Leave Us?
As more families recognize their children’s need for non-typical learning options and search for solutions they are running into financial roadblocks. Many parents already find it difficult to navigate the work/life balance, made worse by inflation. When you add in the need to be your child’s teacher because the current educational options are not working, the stress and frustration from the lack of support and options can feel overwhelming. Sometimes, a little help and a bit of hope make all the difference. You’re already paying the taxes anyway…
Despite assurances and utmost care in crafting, some homeschool families remain skeptical. They have seen time and time again how small concessions or acceptance of funds can snowball into broader regulations. Promises are made—and often broken. A notable federal example is Social Security, and in Montana, we were promised that the marijuana tax would fill the gap in necessary school funding. In both cases, rules were changed and promises were not upheld, leading families to be wary of good intentions and the integrity of our legislative body.
Many quote President Ronald Reagan’s famous warning:
“The nine most terrifying words in the English language are: ‘I’m from the Government, and I’m here to help.'”