Enacted 2008 • Launched 2008 • Tax-Credit Scholarship
Georgia provides dollar-for-dollar tax credits for donations to Student Scholarship Organizations
(SSOs), nonprofits that provide private school scholarships. Individuals may claim up to $1,000, and
married couples filing jointly may claim up to $2,500. An individual who is a member of an LLC, a
shareholder of an S-Corporation, or a partner in a partnership may claim up to $10,000 of their tax
actually paid as a member, shareholder, or partner. Corporate taxpayers may claim up to 75 percent of
their total tax liability. The program is capped at $58 million in tax credits per year.
Latest Stats (2012)
- Students participating: 13,285
- Schools participating: N.A.
- Scholarship organizations: 38
- Average scholarship value: $3,388
SSOs may determine the amount of each scholarship, capped only by the average state and local
expenditures per child for public elementary and secondary education in the entire state. For the 2013-
14 school year, scholarships are capped at $9,046.
All public school students are eligible if they attended a public school for at least six weeks immediately
prior to receiving a scholarship, as are students enrolling in prekindergarten, kindergarten, or first
grade. Eligibility continues until a student graduates, reaches age 20, or returns to public school. SSOs
may set their own eligibility guidelines.
No legal challenges have been filed against the program.
Rules & Regulations
• Income Limit: None
• Prior Year Public School Requirement: Yes
• Geographic Limit: Statewide
• Enrollment Cap: None
• Scholarship Cap: 100 percent average state and local expenditures per student
• Testing Mandates: None
• Credit Value: 100 percent
• Total Credit Cap: Yes
• Budget Cap: $58 million
O.C.G.A. §§ 20-2A and 48-7-29.16
Doran Moreland | firstname.lastname@example.org
How to apply: http://www.gadoe.org/External-Affairs-and-Policy/Policy/Pages/Tax-Credit-Program.aspx