The Montana Legislature passed House Bill 279 in 2021. This bill allowed Montana taxpayers to receive a dollar-for-dollar credit on their state income taxes, up to $200,000 per year, for donations to Montana public school districts to support Innovative Educational Programs. The response to this opportunity in its first year was huge. Individual Montana taxpayers donated $1 million to our public schools. In the coming year, the state-wide tax credit limit will increase to $6 million. Donated amounts may not exceed the taxpayer’s income tax liability, but may be carried forward for 3 years.

 
YOUR donation can help MCPS expand our innovative educational programs that benefit local students through enhanced:

• Transformational and advanced learning opportunities
• Programs, services and equipment for students with disabilities
• Work-based learning partnerships for students
• Post-secondary credits and/or career certifications for students
• Technologies that improve student experiences and opportunities

In its first year, Montanans were so excited to donate to their local public schools that the 2022 credit limit of $1 million was reached in the first 6 minutes of the Department of Revenue (DOR)’s donation portal opening. Twenty-three taxpayers received credits and eight school districts received donated funds. Due to the overwhelming popularity of this program, the procedures to accept donations were modified for future school years. School districts may begin entering donations into the portal on January 15, 2025, until the $6 million credit limit is exhausted.

• When you make a cash donation to MCPS for Innovative Educational Programs, submit the attached form, which includes all of the required information to qualify for the tax credit.
• MCPS will enter this information, together with the amount donated, into the DOR Education Donations portal.
• Once MCPS records the donation in the DOR Portal, the DOR will preapprove the donation (so long as the individual and statewide thresholds noted above have not been exceeded) and you will receive a confirmation number along with a receipt that you will file with your 2025 taxes.
• Your donation will be returned if it is not approved by the DOR.

The statewide aggregate threshold of $6,000,000 is tracked on the DOR Education Donations Portal homepage and anyone can view how much of the credit has been reserved, how much is available, along with how much is pending.

If you do not use the attached form, the following information is required when you make your donation: your name; the last four digits of your social security number (SSN); or Federal Employer Identification Number (FEIN); your mailing address; your physical address; your email address. 

If you’re interested in donating or have any questions, please contact Missoula County Public  School’s Executive Director of Business and Operations Pat McHugh at  (406) 728-2400, ext 3020 or pmchugh@mcpsmt.org or Dona Losett at the Montana Department of Revenue at (406) 444-1991 or dona.losett@mt.gov.