Last legislative session, Montana officials approved a new scholarship tax credit program, but teacher's unions are urging the Montana Department of Revenue to prohibit credits for donations to scholarships for private religious schools. Montana Department of Revenue Director Mike Kadas is in the rule making process now, but said that he expects to end up in court no matter what decision is made.

"Kind of the next step in the process will be our preparing the rules," Kadas said. "I think that regardless of how we do this, which way we go, one side or the other is going to litigate. So, the issue will end up in court and will ultimately be decided, I presume, by the Supreme Court."

Kadas said that his goals in the decision making process are two-fold.

"First of all, we want to put together a process that is manageable and efficient and functions well," Kadas said. "The second part is that we want to meet the letter of the law and the Constitution. That's what is difficult right now is trying to get those two things together, because in our view, they're in conflict."

Kadas said that as of right now, he is siding with the teacher's union's interpretation of the Constitution, but said that they are accepting feedback from the public until a final decision is made in the next few weeks.