{"data":{"id":"us-mt/53-25-117","jurisdiction":"us-mt","citation":"53-25-117","heading":"Deductions for contributions.","body":"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:\n(1) the designated beneficiary;\n(2) the spouse of the designated beneficiary; or\n(3) a parent, grandparent, sibling, or child related to the designated beneficiary by blood, marriage, or legal adoption.","path":["TITLE 53. SOCIAL SERVICES AND INSTITUTIONS","CHAPTER 25. DISABILITY INDIVIDUAL SAVINGS ACCOUNT PROGRAM","Part 1. Montana Achieving a Better Life Experience Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0530/chapter_0250/part_0010/section_0170/0530-0250-0010-0170.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:57:29Z","sha256":"306c08dac324ed2a5b08fea113ba54c463be6e8da0c8cd341a66fe647ab1ab32","source_id":"us-mt","stale":false,"prev":"us-mt/53-25-114","next":"us-mt/53-25-118"},"notice":"GroundRules: Original legal text. Not legal advice."}