HB845

Increase IRC 529 education savings income tax deduction

Complete·5/13/25

Montana HB845 increases the income tax deduction for contributions to a family education savings account to $4,500 for tax year 2025.

Montana HB845 amends the state's income tax deduction for contributions to a family education savings account, raising the limit to $4,500 for tax year 2025. The bill also provides for inflationary increases in the deduction amount for subsequent tax years, calculated based on the consumer price index. The changes apply retroactively to tax years beginning after December 31, 2024, and take effect immediately upon passage and approval.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

48 Yea

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2 Nay

RR

Calendar

Apr 8, 2025

9:00 AM

Senate Taxation Hearing

Mar 27, 2025

9:00 AM

House Taxation Hearing

History

May 19, 2025

House

Chapter Number Assigned

May 13, 2025

House

(H) Signed by Governor

May 7, 2025

House

(H) Transmitted to Governor