“Infrastructure represents a large portion of our educational concerns in Montana. [We] are doing the best we can to safely and productively educate our youth with facilities that are stretched beyond their productive lives.”
~ Testimony in support of Quality Schools program (2015)
[1] U.S. Census Bureau. American Community Survey. “Children in Poverty.” 2009-2013 3-year estimates. Retrieved May 2016.
[2] Institute on Taxation and Economic Policy. Montana Personal Income Tax Revenue Lost, 2005-2016. April 2016. On file with author.
[3] Income Tax Reduction with Revenue from Limited Sales Tax, SB 407, Montana Legislature, 58th Session, 2003. http://leg.mt.gov/css/default.asp.
[4] “The Revenue and Taxpayer Impacts of the Income Tax Provisions of SB 407.” Montana Department of Revenue. December 2006. http://revenue.mt.gov/Portals/9/committees/2011_legislative_session/rev-tax-imp-sb407.pdf.
[5] “The Revenue and Taxpayer Impacts of the Income Tax Provisions of SB 407.” Montana Department of Revenue. December 2006. http://revenue.mt.gov/Portals/9/committees/2011_legislative_session/rev-tax-imp-sb407.pdf.
[6] “May 2015 State Occupational Employment and Wage Estimates: Montana.” Bureau of Labor Statistics. http://www.bls.gov/oes/current/oes_mt.htm#00-0000.
[7] The Revenue and Taxpayer Impacts of the Income Tax Provisions of SB 407. Montana Department of Revenue. December 2006. http://revenue.mt.gov/Portals/9/committees/2011_legislative_session/rev-tax-imp-sb407.pdf.
[8] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011.
[9] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011.
[10] The annual mean wage of a home health aide for 2015 is $22,500. Bureau of Labor Statistics. “May 2015 State Occupational Employment and Wage Estimates, Montana.” http://www.bls.gov/oes/current/oes_mt.htm#31-0000.
[11] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011.
[12] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011.
[13] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011.
[14] Institute on Taxation and Economic Policy. “Montana Personal Income Tax Revenue Lost, 2005-2016.” April 2016. On file with author.
[15] Memorandum by Dan Dodds, Montana Department of Revenue, to Senate Taxation Committee. March 24, 2011.
[16] “Capital Gains Tax Credit: Valuing Wealth Over Work in Montana.” Montana Budget and Policy Center. March 2013. http://www.montanabudget.org/wp-content/uploads/2013/10/Updated-Capital-Gains-Final.pdf.
[17] Bureau of Labor Statistics. “May 2015 State Occupational Employment and Wage Estimates: Montana.” http://www.bls.gov/oes/current/oes_mt.htm#00-0000.
[18] Author’s calculation. “Individual Income Tax Parameters.” Montana Department of Revenue. 2015. Retrieved May 2016. http://revenue.mt.gov/Portals/9/individuals/forms/2015_IITRates.pdf.
[19] Capital Gains Tax Credit: Valuing Wealth Over Work. Montana Budget and Policy Center, March 2013.
[20] Montana Department of Revenue. “Top 1% of Households, Total Income, Tax, and Capital Gains Income.” Accessed June 2016. Data on file with author.
[21] Montana Department of Revenue. “Biennial Report: July 1, 2012 – June 30, 2014.” December, 2014. http://revenue.mt.gov/Portals/9/publications/biennial_reports/2012-2014/BiennialReport-2012-2014.pdf.
[22] “Explaining the Difference Between the Forecast and Actual Impacts of Senate Bill 407 (2003 Legislative Session).” Montana Department of Revenue. January 2007.
[23] “Explaining the Difference Between the Forecast and Actual Impacts of Senate Bill 407 (2003 Legislative Session).” Montana Department of Revenue. January 2007.
[24] “Explaining the Difference Between the Forecast and Actual Impacts of Senate Bill 407 (2003 Legislative Session).” Montana Department of Revenue. January 2007.
[25] “The Revenue and Taxpayer Impacts of the Income Tax Provisions of SB 407.” Montana Department of Revenue. December 2006. http://revenue.mt.gov/Portals/9/committees/2011_legislative_session/rev-tax-imp-sb407.pdf.
[26] “The Revenue and Taxpayer Impacts of the Income Tax Provisions of SB 407.” Montana Department of Revenue. December 2006. http://revenue.mt.gov/Portals/9/committees/2011_legislative_session/rev-tax-imp-sb407.pdf.
[27] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011. https://revenue.mt.gov/Portals/9/publications/taxpolicy_researchreports/Revenue_Impact_SB407.pdf.
[28] “Revenue Impacts of SB 407.” Montana Department of Revenue. 2011. https://revenue.mt.gov/Portals/9/publications/taxpolicy_researchreports/Revenue_Impact_SB407.pdf.
[29] “Biennial Report: July 1, 2006 to June 30, 2008.” Montana Department of Revenue. January 13, 2009. https://revenue.mt.gov/Portals/9/publications/biennial_reports/2006-2008/BiennialReport_2006-2008.pdf.
[30] “Biennial Report: July 1, 2012 – June 30, 2014.” Montana Department of Revenue. December 2014. http://revenue.mt.gov/Portals/9/publications/biennial_reports/2012-2014/BiennialReport-2012-2014.pdf.
[31] “Montana Personal Income Tax Revenue Lost, 2005-2016.” Institute on Taxation and Economic Policy. April 2016. On file with author.
[32] Memorandum from Dan Dodds, Senior Economist, to Mike Kadas, Director, Montana Department of Revenue. “SB 407 and Employment.” February 1, 2013. https://revenue.mt.gov/Portals/9/publications/taxpolicy_researchreports/Employment_Study.pdf
[33] Dennison, Mike. “Tax cuts led to surplus, GOP says.” The Missoulian. February 19, 2006. http://missoulian.com/news/state-and-regional/tax-cuts-led-to-surplus-gop-says/article_103e8207-732b-5162-b5f1-cd8f52013e53.html.
[34] “Senate Bill 407 Did Not Expand the Economy.” Montana Budget and Policy Center. March 19, 2009. http://www.montanabudget.org/senate-bill-407-did-not-expand-the-economy/.
[35] “Senate Bill 407 Did Not Expand the Economy.” Montana Budget and Policy Center. March 19, 2009. http://www.montanabudget.org/senate-bill-407-did-not-expand-the-economy/.
[36] Leachman, M., Mazerov, M. “State Personal Income Tax Cuts: Still a Poor Strategy for Economic Growth.” Center on Budget and Policy Priorities. May 14, 2015. http://www.cbpp.org/research/state-budget-and-tax/state-personal-income-tax-cuts-still-a-poor-strategy-for-economic.
[37] Leachman, M., Mazerov, M. “State Personal Income Tax Cuts: Still a Poor Strategy for Economic Growth.” Center on Budget and Policy Priorities. May 14, 2015. http://www.cbpp.org/research/state-budget-and-tax/state-personal-income-tax-cuts-still-a-poor-strategy-for-economic.
[38] Montana Office of Public Instruction Website. District Expenditures and Revenue Core Files. Selected “Revenues by Enrollment Category, 1994-2015.” Montana Office of Public Instruction. Retrieved April 2016.
[39] Montana Office of Public Instruction. Per Pupil Revenue and Expenditure Definitions. Retrieved May 2016. http://gems.opi.mt.gov/SchoolFinance/Pages/PerPupilDefinitions.aspx.
[40] Montana Department of Administration. “State of Montana: K-12 Public Schools Facility Condition Assessment A/E Project #26-30-03.” July 1, 2008. http://opi.mt.gov/pdf/Facilities/Final_Report_7-1-08.pdf. The report, conducted by DLR Group, includes a 30 percent sampling of all school facilities in the state, which is statistically indicative to statewide trends.
[41] Crampton, F. and Thompson, D. “Building Minds, Minding Buildings: School Infrastructure Needs.” American Federation of Teachers. December 2008. http://files.eric.ed.gov/fulltext/ED517698.pdf.
[42] “Fiscal Report for the 2017 Biennium,” June 2015, Volume 4, p. 8, http://leg.mt.gov/fbp-2017.asp.
[43] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[44] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[45] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[46] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[47] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[48] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[49] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[50] Montana Department of Transportation. “Montana’s Approach to Asset Management: MDT’s Performance Programming Process.” Presented to the Revenue and Transportation Interim Committee. December 1, 2015. http://leg.mt.gov/content/Committees/Interim/2015-2016/Revenue-and-Transportation/Meetings/Nov-2015/asset-management-zanto.pdf.
[51] “2014 Report Card for Montana’s Infrastructure.” American Society of Civil Engineers (ASCE) Montana Section. http://www.infrastructurereportcard.org/wp-content/uploads/2014/11/2014-Report-Card-for-Montanas-Infrastructure.pdf.
[52] Barnett, S., et al. “The State of Preschool: 2015.” National Institute for Early Education Research. 2016. http://nieer.org/research/state-preschool-2015.
[53] Montana Budget and Policy Center, “The High Cost of Child Care: State Funding for Pre-K Would Benefit Montana Families,” May 2014. http://www.montanabudget.org/wp-content/uploads/2014/05/HighCostofChildCare.pdf
[54] Great Falls Tribune, “Bullock promotes ‘early edge’ plan for kids,” October 15, 2014, http://www.greatfallstribune.com/story/news/local/2014/10/14/bullock-promotes-early-edge-plan-kids/17271315/.
[55] See Montana Budget and Policy Center. “Strengthening Families, Strengthening Our Economy: The Economic Benefits of Pre-Kindergarten.” September 2014. http://www.montanabudget.org/economic_benefits_of_pre-k/. We estimate that an annual investment of $26.7 million would provide a universal pre-K program for all four-year-olds in Montana, factoring in current enrollment within Head Start and estimated enrollment level of 75 percent.
[56] “Affordability Indicators: Price, Financial Aid, and Student Debt in the Montana University System.” Office of the Commissioner of Higher Education. 2014. http://www.mus.edu/board/meetings/2014/May2014/AffordabilityIndicators-Price,FinAidDebt2014.pdf.
[57] “Affordability Indicators: Price, Financial Aid, and Student Debt in the Montana University System.” Office of the Commissioner of Higher Education. 2014. http://www.mus.edu/board/meetings/2014/May2014/AffordabilityIndicators-Price,FinAidDebt2014.pdf.
[58] Dwyer, R., McCloud, L., and Hodson, R. “Debt and Graduation from American Universities.” Oxford Journals. June 15, 2012. https://financialcapability.files.wordpress.com/2012/03/debt-and-graduation-dwyer-mccloud-hodson-circ2.pdf
[59] Gale, W., et al. “Student Loan Rising: An Overview of Causes, Consequences, and Policy Options.” Tax Policy Center, Urban Institute and Brookings Institution. May 2014. http://www.brookings.edu/~/media/research/files/papers/2014/05/student-loan-debt-rising-gale-harris/student_loans_rising_gale_harris_09052014.pdf.
[60] Franke, R. “Toward the Education Nation? Revisiting the Impact of Financial Aid, Education Experience, and Institutional Context on Baccalaureate Degree Attainment for Low-Income Students.” American Educational Research Association. April 3, 2014. http://www.aera.net/Portals/38/Newsroom%20-%20Recent%20Research/Updated%20Towards%20the%20Education%20Nation.pdf.
[61] Franke, R. “Toward the Education Nation? Revisiting the Impact of Financial Aid, Education Experience, and Institutional Context on Baccalaureate Degree Attainment for Low-Income Students.” American Educational Research Association. April 3, 2014. http://www.aera.net/Portals/38/Newsroom%20-%20Recent%20Research/Updated%20Towards%20the%20Education%20Nation.pdf.
[62] “45th Annual Survey Report on State-Sponsored Student Financial Aid: 2013-2014.” National Association of State Student Grant and Aid Programs.
[63] “Fiscal Year Enrollment – Summary Report.” Montana University System. May 5, 2016. https://mus.edu/data/enrollment/MUS%20Fiscal%20Year%20FTE%20(FY06-FY16)%20-%20Summary.pdf.
[64] Arloc Sherman, Danilo Trisi, and Sharon Parrott. Various Supports for Low-Income Families Reduce Poverty and Have Long-Term Positive Effects on Families and Children. Center on Budget and Policy Priorities. July 2013. http://www.cbpp.org/cms/?fa=view&id=3997
[65] United States Census Bureau. 2013 American Community Survey 1- Year Estimates. Montana Economic Characteristics.
[66] Phil Oliff, Chris Mai, and Nicholas Johnson. The Impact of State Income Taxes on Low-Income Families in 2011. Center On Budget and Policy Priorities. April 2012. http://www.cbpp.org/cms/?fa=view&id=3740
[67] Internal Revenue Service. Earned Income Tax Credit. Statistics for Tax Returns with EITC. 2013.
http://www.eitc.irs.gov/EITC-Central/eitcstats
[68] Costs forecaster for FY 2015. Erica Williams and Michael Leachman. How Much Would a State Earned Income Tax Credit Cost in FY 2015? Center on Budget and Policy Priorities. December 2013. http://www.cbpp.org/cms/index.cfm?fa=view&id=2992
[69] “Explaining the Difference Between the Forecast and Actual Impacts of Senate Bill 407 (2003 Legislative Session).” Montana Department of Revenue. January 2007.
[70] “Montana Personal Income Tax Revenue Lost, 2005-2016.” Institute on Taxation and Economic Policy. April 2016. On file with author.
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