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GA SB446
GA SB446Student Scholarship Organizations; State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; provide
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
02/18/2026
02/18/2026
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; to provide for legislative intent; to establish requirements for scholarship granting organizations; to provide for certification of compliance with such requirements; to prohibit certain entities from being scholarship granting organizations; to designate the state revenue commissioner to make elections on behalf of the State of Georgia with respect to federal tax benefits related to contributions of individuals to scholarship granting organizations; to require the state revenue commissioner to provide notice to the United States Secretary of the Treasury that the State of Georgia elects to participate in such federal tax credit program and to include in such notice a list of qualifying scholarship granting organizations; to provide for rules and guidelines; to provide for definitions; to make conforming changes; to amend Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, so as to make a conforming change; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
AI Summary
This bill establishes Georgia's permanent participation in a federal tax credit program designed to support student scholarships, allowing individuals and businesses to receive federal tax credits for contributions made to qualifying scholarship granting organizations (SGOs). The state revenue commissioner is designated to manage Georgia's participation, including making annual elections to opt into the federal program and submitting a list of approved SGOs to the U.S. Secretary of the Treasury. The bill defines key terms such as "eligible student" (requiring household income not exceeding 300% of the area median gross income), "qualified contribution," and "scholarship granting organization," which must be a non-profit organization meeting specific criteria, including obligating at least 90% of its income to scholarships and prioritizing students with prior scholarships or siblings who received them. Entities affiliated with school accrediting bodies are prohibited from being SGOs, and SGOs must certify their compliance annually. The bill also makes conforming changes to existing tax credit laws and specifies an effective date and applicability for taxable years beginning on or after January 1, 2026.
Committee Categories
Budget and Finance
Sponsors (21)
John Albers (R)*,
Jason Anavitarte (R)*,
Timothy Bearden (R)*,
Bill Cowsert (R)*,
Jason T. Dickerson (R)*,
Clint Dixon (R)*,
Greg Dolezal (R)*,
Frank Ginn (R)*,
Steve Gooch (R)*,
Russ Goodman (R)*,
Bo Hatchett (R)*,
Billy Hickman (R)*,
Mike Hodges (R)*,
Chuck Hufstetler (R)*,
Kay Kirkpatrick (R)*,
Randy Robertson (R)*,
Shawn Still (R)*,
Carden Summers (R)*,
Blake Tillery (R)*,
Larry Walker (R)*,
Rick Williams (R)*,
Last Action
House Second Readers (on 02/20/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/72695 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/243077 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241042 |
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