{"data":{"id":"us-mt/15-62-207","jurisdiction":"us-mt","citation":"15-62-207","heading":"Deductions for contributions.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 62. FAMILY EDUCATION SAVINGS ACT","Part 2. Family Education Savings Program Account -- Administration"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0620/part_0020/section_0070/0150-0620-0020-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:48Z","sha256":"22802d8df591708d65b7591642ef0416cb782b08527bc00a00bb2fc26feb7dd1","source_id":"us-mt","stale":false,"prev":"us-mt/15-62-206","next":"us-mt/15-62-208"},"notice":"GroundRules: Original legal text. Not legal advice."}