Program Legislation

Georgia’s Education Expense Credit law – since 2008

GA HB 1133 (2008) – Georgia’s QEE (tuition tax credit) law was passed in original form

  • Georgia lawmakers passed one of the most free-market tuition tax credit laws in U.S.
  • Available credits set at $50 million per year
  • Student eligibility required only current enrollment in Georgia public school
  • Minimal reporting requirements for SSOs; DOR not allowed to make data public
  • SSOs must obligate at least 90% of contributions for scholarships

GA HB 325 (2011)

- Amended the QEE Tax Credit law to:

  • Include a CPI escalator on the annual cap (with sunset in 2018)
  • Clarify student eligibility
  • Require greater transparency and accountability for SSOs
  • Impose first-ever maximum annual award limit for individual students

GA HB 283 (2013 - pp. 28-35)

- Amended the QEE Tax Credit law to:

  • Raise the annual cap to $58 million
  • Require six week public school attendance for eligibility (grade 2 and above)
  • Reduce the admin fees which may be charged by SSOs (5% to 10% scale)
  • Require SSOs to award scholarships to specific students within one year
  • Require SSOs to consider financial needs of students based on all sources
  • Prohibit SSO from awarding scholarships to any individual designated by donor
  • Prohibit SSO from promising scholarship in exchange for contribution
  • Allow a tax credit for up to $10,000 for individuals with ownership in pass through

GA HB 217 (2018)

- Amended the QEE Tax Credit law to:

  • Raise the annual cap to $100 million for the next decade
  • Moderately reduce the fees which SSOs are allowed to retain
  • Clarifiy and improve the SSO scholarship reporting process to DOR
  • Require State auditors to evaluate the program in five years to determine its financial and economic impact to the State

Georgia Department of Revenue Rule 560-7-8-.47 relating to the Qualified Education Expense Credit.

GA HB 517 (2022)

- Amended the QEE Tax Credit law to:

  • Raise the annual cap to $120 million
  • Remove the sunset (roll-back) on the credit cap
  • Increase taxpayer contribution limits to $2,500 for single filers, $5,000 for joint filers, and $25,000 for the owners of pass-through businesses
  • $6 million of the annual tax credit cap shall be available for use by insurance companies that pay insurance premium tax (rather than income tax)
  • Enhances SSO transparency by including recommendations from the Georgia Department of Audits and Accounts