Education funding in Montana
3 programs in Montana, 1 open to homeschoolers. Each links to the program’s official sources.
Education Savings Account for students with disabilities (Special Needs ESA)
Homeschoolers can qualify (so far) Confirm current details with the program
The law says an ESA student does not have to enroll in a private or online school, and funds can reimburse curriculum and tutoring; the student just cannot be enrolled in public school. A child must have been counted in public school funding the prior year, been in a listed program, or be entering kindergarten, so most current homeschoolers would not qualify.
Dates and status: In December 2025 a Montana district court struck down part of the 2023 law; a judge then granted a stay letting the Office of Public Instruction keep running the program, including reimbursements, through June 30, 2026, and the State said it would appeal. OPI's page still lists application windows of May 1 to June 1 and November 1 to December 1 and 2025-26 student amounts, but does not say whether the program operates in 2026-27.
Federal Tax Credit Scholarship (state opt-in)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
Scholarships pay for 'qualified elementary or secondary education expenses' tied to a 'school' as determined under state law, and federal rules published so far do not say directly whether homeschool costs qualify in Montana. The Governor's announcement lists tuition, books, room and board, tutoring, computers and other approved expenses and does not mention homeschooling.
Dates and status: Governor Greg Gianforte opted Montana in (announced January 21, 2026); the program takes effect January 1, 2027, and the IRS lists Montana among states that elected to participate for 2027.
Qualified Education Tax Credit for Donations to Student Scholarship Organizations
Not open to homeschoolers From official sources October 7, 2026
Scholarships can only be used with a qualified education provider, and state law says a qualified education provider cannot be a home school.
Dates and status: Donors get a credit equal to their donation, up to $200,000 each. The statewide cap is $5 million a year for tax year 2024 and later, and it rises 20% for later years when at least 80% of it was preapproved.