GroundRules
53-25-117: Deductions for contributions.
Where this section sits in the code
- TITLE 53. SOCIAL SERVICES AND INSTITUTIONS
- CHAPTER 25. DISABILITY INDIVIDUAL SAVINGS ACCOUNT PROGRAM
- Part 1. Montana Achieving a Better Life Experience Act
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.
Collected 2026-09-14T04:57:29Z. Source file · JSON