Committee advances MAPS scholarship/tax‑credit program after contentious accountability debate

House Bill 320, the Montana Academic Prosperity Program for Scholars (MAPS), was advanced to the House floor by the House Education Committee after an intense hearing and two committee amendments. The final committee vote on the bill as twice amended was 8‑7.

Sponsor Rep. Monica Deming (testimony identified as Representative Deming in committee) said the bill creates a framework for a MAPS council, a program manager and a Department of Revenue administered tax credit for qualifying education expenses. She said the amendments adopted in committee add accountability features by routing oversight through the MAPS council, giving the council responsibility to provide the Department of Revenue with a list of qualified education expenses, and making the program manager a communications facilitator rather than an approver of tax credits.

“Essentially what we've got here ... the program manager has no authority to approve or deny any tax credits. So, again, that's up to the, the Department of Revenue,” Deming said when describing the amended text. The amendments removed some proposed statutory tie‑ins to existing homeschool reporting language to address concerns raised by homeschool stakeholders.

Opponents said the bill lacks sufficient accountability and assessment requirements. Representative Alvaro (and several other committee members) and Representative Lynch argued the bill strips limited existing accountability language (for example, attendance and minimum instruction hours) and delegates substantial discretion to an appointed MAPS council and the program manager. Lynch said the bill “is such a free for all situation” and warned it “doesn’t tie people specifically to the standards that we have in the state of Montana.” Representative Elvrom raised concerns about long‑term fiscal exposure and the potential for enrollment changes to shift budget responsibilities.

Two amendments were adopted in committee: the first, carried by Rep. Deming, revised accountability language and created a separate statutory section for MAPS program rules (passed 9‑6 on roll call). The second amendment (by Vice Chair Greg), which sponsor described as friendly, lowered certain eligibility thresholds (for example, tying eligibility to 300% of the federal poverty level rather than 500%), narrowed some claims, and capped a key percentage at 20% rather than 25% in parts of the program; that amendment passed 14‑1 on roll call. After those changes, the committee approved the bill as twice amended on a roll call of 8‑7 and sent MAPS to the House floor.

Committee debate focused heavily on constitutional and accountability concerns, the size and fiscal trajectory of potential tax credits, and whether the bill would encourage the removal of students from the public school system without adequate checks. Supporters framed the measure as an equity tool for families who cannot otherwise afford nonpublic options and said the amendments addressed many earlier concerns.

The bill will be taken up on the House floor, where members will continue the policy debate and consider fiscal impacts.