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. Corporate
taxpayers may claim up to 75 percent of their total tax liability. The program is capped at
$50 million in tax credits per year, adjusted upwards for inflation annually until at least 2018.
Latest Stats (2010-11)
- Students participating: 11,292
- Schools participating: n/a
- Scholarship organizations: 35
- Average scholarship value: $3,494
Average scholarship value as a percentage of
Georgia’s total per-student spending ($9,432)
SSOs may determine the amount of each scholarship, capped only by the average state and
local expenditures per student for public elementary and secondary education in the entire
All public school students are eligible, as are students enrolling in pre-kindergarten,
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
- Geographic Limit: Statewide
- Enrollment Cap: None
- Scholarship Cap: Full Tuition
- Testing Mandates: None
- Credit Value: 100%
- Credit Cap: Yes
- Program Cap: Escalator
Georgia Code, 20-2A and 48-7-29.13.
Robbie Rhinesmith | firstname.lastname@example.org
Georgia’s Department of Education maintains a website on the program here: http://www.doe.k12.ga.us/pea_policy.aspx?PageReq=PEAHB1133