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GA SB515

GA SB515
"Quality Basic Education Act"; grants for educational programs; provisions relative to the teacher recruitment and retention tax credit program; revise


summary

Introduced
02/17/2026
In Committee
03/25/2026
Crossed Over
03/06/2026
Passed
Dead
04/02/2026

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Part 9 of Article 6 of Chapter 2 of Title 20 of the Official Code of Georgia Annotated, relating to grants for educational programs under the "Quality Basic Education Act," so as to increase the maximum number of participating teachers in the teacher recruitment and retention tax credit program from 1,000 to 1,200 each year; to revise and streamline provisions relative to such program; to reduce the amount of the annual tax credit available to new participants from $3,000.00 to $2,500.00 after a date certain; to provide for an exception; to repeal certain requirements for qualifying public schools; to provide for new requirements for qualifying public schools based on school performance; to provide for prioritized selection as necessary; to provide for rules and procedures; to extend deadline for program applications; to provide for definitions; to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise tax credits for donation of real property for conservation purposes; to revise required filings; to repeal provisions regarding the State Properties Commission; to revise the aggregate amount of tax credits allowed; to extend the date for acceptance of new applications; to repeal penalty provisions; to repeal a definition; to provide for tax credit amounts; to provide that the total amount of tax credits shall not exceed $3 million in any fiscal year; to provide for related matters; to provide for effective dates; to repeal conflicting laws; and for other purposes.

AI Summary

This bill, titled the "Quality Basic Education Act," makes several changes to existing Georgia law, primarily focusing on the teacher recruitment and retention tax credit program and tax credits for conservation donations. Regarding the teacher program, it increases the annual cap on participating teachers from 1,000 to 1,200, streamlines eligibility requirements for schools by focusing on performance rather than just rural location, and adjusts the tax credit amount for new participants to $2,500 annually after a certain date, while protecting the $3,000 credit for those already in the program. The bill also revises the tax credit for donating real property for conservation purposes by increasing the maximum credit amounts, shifting appraisal review responsibilities from the State Properties Commission to the Department of Natural Resources, and extending the deadline for accepting new applications for these credits until December 31, 2031, with an annual aggregate limit of $3 million for teacher tax credits and a $4 million annual limit for conservation tax credits.

Committee Categories

Budget and Finance, Education

Sponsors (6)

Last Action

House Passed/Adopted By Substitute (on 03/31/2026)

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