Montana House Bill 279 allows taxpayers to get a dollar-to-dollar tax credit for donations of up to $200,000 to the public school district of their choice to support innovative educational programs. This tax credit applies to individuals, estates or trusts, corporations, partnerships and LLCs.

This dollar-for-dollar tax credit is awarded on a FIRST COME, FIRST SERVED BASIS. Individuals or corporations can donate up to $200,000 per year for our district's innovative educational programs. The statewide aggregate amount of tax credits that may be claimed for 2024 is $5 million. Donated amounts may not exceed the taxpayer’s income tax liability, but may be carried forward for 3 years.  

More information is available through the Montana Department of Revenue at: MT Dept of Revenue Tax Credits

• Print and complete the Innovative Educational Programs Donation Form. Please deliver this form AND your donation to the Hamilton School District Office at: 217 Daly Avenue, Hamilton, MT 59840 (Attention: Cathy Binando).

  It is IMPORTANT that the district receives this information as soon as possible. We can then make sure we have all the required information to submit your donation.

• Starting Wed, Jan 17 at 10am MST, all districts throughout the state will start entering promised donations into the Montana Department of Revenue portal for pre-approval.

• If the donation is entered before the $5 million in aggregate funds has been allocation, the donation will be pre-approved by the state. Upon pre-approval, the tax credit is reserved for the taxpayer's use on their Montana tax return, and you will receive a tax donation receipt.

• If all statewide aggregate funds have already been allocated upon entry of your donation, the donation will not be approved, and the taxpayer will need to wait until the following year to make their donation.

• If your donation is not approved by the Montana Dept of Revenue, if will be returned, if you so choose.

Your donation can be used for Innovative Educational Programs within our district. An Innovative Educational Program (IEC) is an advanced academic program that enhances the curriculum or academic program of an eligible public school and that is not part of the regular academic program of an eligible public school .

The instruction, program, or other activities offered through an IEC can include any of the following:

• Transformational learning

• Advanced opportunity

• Any program, service, instructional methodology, or adaptive equipment used to expand opportunity for a child with a disability

• Any courses provided through work-based learning partnerships or for postsecondary credit or career certification

• Technology enhancements

• Capital improvements and equipment necessary to support innovative educational programs

Please contact Cathy Binando (HSD3 Business Manager) at 406-363-2280, Ext 2512 or binandoc@hsd3.org or the Montana Dept of Revenue at 406-444-6900.