EDITORIAL: Rule makers don't trump lawmakers

It seems a bit absurd to us that the Montana Department of Revenue can’t figure out what legislators intended when they approved a tax-credit program intended to benefit education efforts in the state.

The new law allows tax credits for donations of up to $150 to private school scholarships or to innovative educational programs in public schools.

Legislators said exactly what they meant in the bill, sponsored by Sen. Llew Jones of Conrad, regarding the scholarships: “A student scholarship organization... shall provide scholarships to eligible students to attend instruction offered by a qualified education provider.”

Unfortunately, the Department of Revenue decided to amend the law by declaring unilaterally that what the Legislature meant was “any qualified education provider” EXCEPT religious schools.

Fortunately, a large number of legislators (52 at last count) have sent a written protest of this “interpretation” of the law to Helena, forcing a rare poll of legislators to determine what their intent was in voting for the tax credit.

We are confident that based on the record, a majority of legislators will say that their intent was to provide a small but meaningful choice for parents who want to benefit their children who are attending private schools, whether religious or not.

The tax credit is a small amount, but in the aggregate, could result in as much as $3 million in scholarships.

Unfortunately, even if a majority of legislators confirm that the Department of Revenue is over-reaching with its rule-making authority, they can’t overturn the rule. As reported by The Associated Press, at best “the results can be used as evidence in a lawsuit challenging the final rule.”

Really?

What a waste of time and money.

It is wrong for an administrative arm of state government to stand in the way of that money being used as intended, and we encourage Gov. Steve Bullock to intervene once the poll is completed.

Don’t force citizens to sue for what the Legislature has plainly intended; just rescind the false interpretation and restore the law to its original purpose.