Frontier Institute Statement in support of HB 320
Montana’s Academic Prosperity Program for Scholars (MAPPS) expands K12 education options
HELENA – Today, the Frontier Institute offered support for HB 320, creating Montana’s Academic Prosperity Program for Scholars (MAPPS), a privately funded income education tax credit program to pay for education expenses as directed by parents.
“MAPPS is a tax credit program that every Montana K12 student can access to pay for education options that will best fit their needs,” said Kendall Cotton, President and CEO of Frontier Institute. “The MAPPS program will strengthen Montana’s constitutional commitment to establish a system of education which will enable each and every student to reach their full educational potential.”
MAPPS would be the first truly universal school choice option created in Montana that is guaranteed to be open to all students to pay for a wide variety of education-related expenditures up to ~$7,000 per student annually.
HB 320 builds off of Montana’s successful tax credit scholarship policies that were upheld as constitutional by SCOTUS in 2020 in Espinoza v. Montana.
MAPPS creates a new program with two options for families seeking assistance for their child’s education:
- Assistance via Charitable Donations. Low and middle income families will be able to access ~$7,000 per year for their student via Education Assistance Accounts privately funded by charitable donations made to a non-profit program manager. Parents will direct funds to be drawn from the accounts to pay for qualifying K12 education expenses.
- Assistance via Education Tax Credits. Parents will be able to claim a tax credit for qualifying educational expenses up to the amount of their own state tax liability, not to exceed a maximum ~$7,000 per year for their student.
Review fiscal analysis completed by the Reason Foundation for the MAPPS proposal HERE.
Review fiscal analysis completed by Ed Choice for the MAPPS proposal HERE.
Frontier Institute has promoted extensive research about the benefits of expanding the education options available for Montana students. A 2024 Frontier Institute public opinion poll found evidence to suggest that increasing school choice could lead to more parental engagement and satisfaction about Montana education.