53-25-117. Deductions for contributions.
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53-25-117 . Deductions for contributions. 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.