Georgia’s Education Expense Credit Law – Since 2008

HB 328 (2026)

- Amended the QEE Tax Credit law to:

• Raise the cap to $150 million
• Increase the limit on insurance premium tax contributions to 6% of the total cap
• Remove the six-week public school enrollment requirement for active-duty military families and students with intellectual and developmental disabilities
• Remove the scholarship award cap for students with intellectual and developmental disabilities
• Prohibit any member of the legislature from receiving income from an SSO
• Clarify that parents may endorse scholarship award payments by electronic authorization 

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

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.

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

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

• 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