Montana § 53-25-117 Deductions For Contributions

Montana Statutes

§ 53-25-117 — Deductions For Contributions

Montana § 53-25-117

Title 53SOCIAL SERVICES AND INSTITUTIONS

Ch. 25DISABILITY INDIVIDUAL SAVINGS ACCOUNT PROGRAM

Part 1Montana Achieving a Better Life Experience Act

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Bluebook

Mont. Code Ann. § 53-25-117 (2026).

Text

53-25-117 . Deductions for contributions. An individual who contributes to one or more accounts established pursuant to this chapter in a tax year is entitled to reduce the individual's Montana taxable income, in accordance with 15-30-2120 , if the individual is:

(1)the designated beneficiary;

(2)the spouse of the designated beneficiary; or

(3)a parent, grandparent, sibling, or child related to the designated beneficiary by blood, marriage, or legal adoption.

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53-25-117 . Deductions for contributions. An individual who contributes to one or more accounts established pursuant to this chapter in a tax year is entitled to reduce the individual's Montana taxable income, in accordance with 15-30-2120 , if the individual is:
(1) the designated beneficiary;
(2) the spouse of the designated beneficiary; or
(3) a parent, grandparent, sibling, or child related to the designated beneficiary by blood, marriage, or legal adoption.