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GA HB328

GA HB328
Revenue and taxation; increase annual aggregate limit for tax credits available for certain contributions to student scholarship organizations


summary

Introduced
02/06/2025
In Committee
03/23/2026
Crossed Over
03/06/2025
Passed
05/11/2026
Dead
Signed/Enacted/Adopted
05/11/2026

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Titles 20 and 48 of the Official Code of Georgia Annotated, relating to education and revenue and taxation, respectively, so as to revise provisions for student eligibility and maximum scholarship amounts; to provide for military students and students with Individualized Education Programs (IEPs), Section 504 Plans, or other designated disabilities; to provide for such designation; to prohibit members of the General Assembly and their spouses from receiving income from student scholarship organizations that receive certain contributions; to provide for an alternative method for the deposit of a scholarship award; to prohibit virtual instruction to out-of-system students if the local school system has a College and Career Ready Performance Index average below 65 for the previous two school years; to prohibit out-of-system students from being counted toward equalization funds received by a local school system; to require local school systems that enroll out-of-system students to compile a list of such out-of-system students; to increase the annual aggregate limit of tax credits allowed for certain contributions to student scholarship organizations; to increase the annual aggregate amount of such tax credits allowed for business enterprises for state insurance premium tax liability; to increase the annual aggregate limit for tax credits available for qualified education donations; to prohibit the use of special district mass transportation sales and use taxes for the provision of free or reduced fares for public transit services; to provide for time limits upon the recalling of an election for approval of special districts for transit purposes sales and use tax (Transit SPLOST) within nonattainment areas upon failure to approve; to provide for related matters; to provide for effective dates and applicability; to repeal conflicting laws; and for other purposes. HB 328/AP

AI Summary

This bill expands eligibility for student scholarships by including children of active-duty military stationed in Georgia, students with Individualized Education Programs (IEPs) or Section 504 Plans, and those diagnosed with specific learning disabilities or intellectual and developmental disabilities (IDD) designated by the Department of Education, and also increases the annual aggregate limit for tax credits available for certain contributions to student scholarship organizations from $120 million to $150 million, with a specific increase for business enterprises contributing to their state insurance premium tax liability, and raises the annual aggregate limit for tax credits for qualified education donations to $25 million per year. Additionally, it prohibits members of the General Assembly and their spouses from profiting from student scholarship organizations that receive tax-credit-eligible contributions, allows for electronic deposit of scholarship awards, and restricts local school systems with low performance on the College and Career Ready Performance Index (CCRPI) from providing virtual instruction to out-of-system students and from counting these students towards equalization funds, while requiring these systems to maintain a list of such students. The bill also clarifies that special district mass transportation sales and use taxes (Transit SPLOST) cannot be used for free or reduced fares for public transit services and establishes an eight-year waiting period before a failed Transit SPLOST question can be resubmitted in nonattainment areas.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Act 463 (on 05/11/2026)

bill text


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