Montana
Opted in on January 21, 2026
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Greg Gianforte
Governor , R
“Opting in to this program gives Montanans another incentive to support the success of the next generation. Thanks to President Trump, we're building on Montana's successful programs that provide children with more educational opportunities.”
Governor Greg Gianforte, January 21, 2026 (press release)
FSTC Status in Montana
Governor Greg Gianforte submitted IRS Form 15714 on January 21, 2026. One of the first five states to do so.
Great news!
Montana has opted in to the Federal Scholarship Tax Credit (FSTC).
IRS Form 15714 submitted; one of the first five states nationally (with GA, ID, MS, VA).
FSTC Readiness Checklist for Montana Schools
Montana has opted in to the FSTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under FSTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in Montana. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the FSTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an FSTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about FSTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
Build SGO Relationships
Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.
Recent News
On June 8, 2026, the IRS announced in release IR-2026-76 that 27 states, including Montana, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, one of the first states to file IRS Form 15714 under Governor Greg Gianforte. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations.
· Internal Revenue Service (IR-2026-76)
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