Montana Supreme Court Holding on Funding of Religious Schools
Constitutionality of the Montana’s Religious Aid Ban
The Montana Department of Revenue is responsible for administering Section 15-30-3111,
MCA (the Tax Credit Program), which provides a taxpayer a dollar-for-dollar tax credit
based on the taxpayer’s donation to a student scholarship organization (SSO). SSOs fund tuition
scholarships for students who attend private schools meeting the definition of qualified education
provider (QEP).
The legislature instructed the department to implement the tax credit program in
compliance with Article V, Section 11(5), and Article X, Section 6, of the Montana Constitution.
Pursuant to that grant of authority, the department implemented Rule 1, which it believed was
necessary to constitutionally administer …
