Local attorneys are encouraging residents to consider making contributions to Great Falls Public Schools through the Montana innovative educational tax credit program.

The state created a tax credit program for education during the 2021 Legislature and the window to claim those credits is coming up.

Registration for the dollar-for-dollar tax credit opens Jan. 15, 2025.

The program allows residents to make a cash donation to their local public schools and individuals or companies can contribute up to $200,000 per year for educational programs. Married taxpayers filing jointly may take a tax credit of up to $400,000 for each tax credit, according to the Montana Department of Revenue.

The tax credit will apply to a donor’s 2026 taxes.

Only public schools can access the state system to claim the tax credits so a check or cashier’s check has to be provided to GFPS by the time the program window opens in January. The district cannot accept credit card payments for the program.

GFPS planning learning hub remodel with tax credit funds

Contributions can be directed by the school districts to innovative educational programs that benefit students through transformational and advanced learning opportunities for students, programs, services and equipment for students with disabilities, work-based learning partnerships, post-secondary credit or career certifications and technologies that improve student experiences and opportunities, Brian Patrick, GFPS’ director of business operations, told the school board earlier this fall.

GFPS administrators discussed the use of those funds and outlined a plan that was publicly available for comment, Patrick said in September.

That plan includes allocating funds for specialized curriculum related grade level field trips, replacing those that were lost in budget cuts several years ago; remodeling the former Great Falls High shop area into a district-wide enhanced learning center that may be used by all schools and a specialized athletic mental health program.

GFPS using tax credit funds toward field trips, learning center, athletic mental health program

This year, the statewide limit is $6 million.

GFPS can claim up to $1.2 million for the elementary and high school districts for a total $2.4 million this year.

In 2022, the $1 million credit was claimed in less than six minutes statewide.

In 2023, most of the $2 million credit was claimed immediately.

In 2024, most of the available $5 million was claimed within the first 10 minutes, and GFPS has a maximum of five people allowed to input contributions, according to Brian Patrick, GFPS’ director of business operations. GFPS could claim up to $1 million in that cycle.

Those contributions are on a first come, first serve basis until the funding is claimed.

GFPS claims $1 million in state tax credit program

Since the maximum amount of credits were claimed this year, the aggregate amount available increased by 20 percent to $6 million this year, according to DOR.

In 2024, the contributions for GFPS totaled $371,400 from 13 contributors and $628,600 from 22 contributors, Patrick told the school board earlier this fall.

The tax credit program allows taxpayers to direct their state income tax dollars to support local public school districts rather than the state’s coffers and participants get a dollar-for-dollar tax credit on their state income taxes.

Patrick has credited local attorney Anders Blewett with leading a community effort to drive the tax benefit for GFPS.

Blewett had learned of the program in the falls of 2023 when $68,500 of the tax credit became available in October 2023 and he was able to claim $66,000 for GFPS.

The following year, he worked to raise awareness of the program and 35 taxpayers participated in the tax credit program, securing $1 million in funding for GFPS.

In January 2024, he was joined by his brother Drew Blewett and father Zander Blewett, also attorneys at Hoyt and Blewett, who contributed collectively about $271,000 to GFPS through the tax credit program.

In October 2024, $277,000 in tax credits became available statewide, Anders Blewett contributed an additional $29,000 toward GFPS, according to the law firm.

Ben Snipes, another local attorney, had participated in the tax credit program in 2022, the first year it was available and was the only local to do so that year, according to GFPS records.

The Blewetts are encouraging locals to participate again this year to claim as many tax credits as possible to benefit GFPS.

“As trial lawyers, we are competitive and committed to helping our community. We are grateful for the impact the Great Falls Public Schools has had on our careers and we want to ensure the next generation of students enjoys the same educational opportunities that we had growing up,” Anders Blewett said in a release. “The Innovative Educational Tax Credit is an exciting opportunity for taxpayers to make a big difference in the lives of our students by directing their tax dollars to the Great Falls Public School District. If we come together as a community, we can steer up to $2.4 million to the students of Great Falls at minimal cost.”

This year, Anders Blewett said he’s directing his tax credits toward the GFPS elementary district to restore field trips.

The Blewetts have a history of supporting GFPS.

Drew Blewett previously served as board chair of the Great Falls Public Schools Foundation.

Zander Blewett funded the design and construction of the wrestling room at Great Falls High School, which was built in 1998, and has provided the annual Blewett Family Scholarship to graduating seniors of GFH since 1994.

One of the projects being funded through the tax credit program is a remodel of the former GFH shop area that is currently vacant and being used for storage into a district-wide innovation learning center, allowing for enhanced learning opportunities related to science, technology, engineering and mathematics.

The school board voted in October to allow staff to put the project out for bid.

Shop classes are being taught in the more recently constructed portion of GFH.

The plan for those funds, including the shop renovation, were reviewed and approved by the board in September.

GPD, the district’s approved indefinite demand indefinite quality consultant is providing design and construction administration services for the new HVAC systems in the old shop building at GFH, according to the district.

Patrick told the board that new ventilation systems will be provided in the old wood, metal and auto shop areas, either by upgrading the existing systems or installing new systems as required.

The heating systems will also be upgraded, using existing boilers and pumps, and replacing old, existing piping and heaters to the greatest extent possible, Patrick said.

In the upstairs classrooms, existing unit ventilators will be replaced with new ventilators that also have integral air conditioning, according to the district.

The project includes new LED lighting in the shop spaces to replace obsolete light fixtures, and dimming and multiple lighting zones will be added.

GFPS asking locals to consider tax credit that benefits public schools

Project design is expected to be completed by the spring and the project will then go out for bid, Patrick said.

Construction could begin as soon as school is out next summer depending on equipment delivery and will likely continue as school resumes in the fall of 2025, he said.

The current budget estimate is $500,000 but could change as the design is finalized, Patrick said.

“It’s a pretty big project,” he told the board.

To participate, or learn more about the program, contact Brian Patrick at GFPS at 406-268-6050 or email brian_patrick@gfps.k12.mt.us.