The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Georgia - Qualified Education Expense Tax Credit

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

Program Details

Student Funding
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.

Student Eligibility
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.

Legal Developments
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

Governing Statutes
O.C.G.A. §§ 20-2A and 48-7-29.16

Friedman Contact
Doran Moreland | doran@edchoice.org

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
5/30/2014 Public Rules on Private Schools: Measuring the Regulatory Impact of State Statutes and School Choice Programs
11/13/2013 More Than Scores: An Analysis of Why and How Parents Choose Private Schools
12/15/2009 The Economic and Fiscal Costs of Failing to Reform K-12 Education in Georgia
2/20/2008 School Choice Would Save Georgia Money
2/19/2008 The Fiscal Impact of Tax-Credit Scholarships in Georgia

Related News

3/12/2014 National Review Online | Choosing to Learn
3/1/2014 Marietta Daily Journal | The truth behind the ‘staffing surge’ in Georgia schools
1/23/2014 U.S. voucher, school choice enrollment reaches record high
12/21/2013 Marietta Daily Journal | Common Core not top issue at private schools
11/13/2013 Standardized tests not a top concern for school choice parents
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
8/6/2013 Stateline | Tax Dollars for Private School Tuition Gain in States
8/1/2013 Wichita Eagle | Georgia lawmaker urges Kansans to seek more school choice
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available
1/21/2013 Atlanta Journal Constitution | National School Choice Week: 49 Million Students Still Without Options
11/3/2011 Atlanta Journal-Constitution | Georgia Can Return to Leading Role in Giving Students Choices
7/5/2011 Hiner | Pro & Con: Has Georgia’s Tuition Tax Credit Program Been Successful?
7/5/2011 Wall Street Journal | The Year of School Choice
4/7/2011 Reed | Follow other states’ lead, support school choice in Oregon
3/7/2011 Register-Guard | Bills aim to add education options

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