Montana § 15-62-207 Deductions For Contributions

Montana Statutes

§ 15-62-207 — Deductions For Contributions

Montana·Title 15 TAXATION·Ch. 62 FAMILY EDUCATION SAVINGS ACT·Part 2 Family Education Savings Program Account -- Administration

15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.

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15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.

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Legislative History

En. Sec. 1, Ch. 468, L. 2001; amd. Sec. 6, Ch. 566, L. 2003; amd. Sec. 2, Ch. 509, L. 2007; amd. Sec. 39, Ch. 503, L. 2021; amd. Sec. 6, Ch. 545, L. 2025; amd. Sec. 2, Ch. 734, L. 2025.