Peachtree Corners, GA – The Georgia Department of Revenue (DOR) announced that, on January 2, 2026, Georgia taxpayers consumed all $120 million of the Education Expense Credits available for the year. Close to $246 million in applications were submitted on the first business day of the year, meaning the DOR will approve each request for approximately 48.7% of the amount requested. Statewide applications increased by $21.4 million over the prior year, reflecting continued growth in taxpayer participation and support for school choice in Georgia.

The Georgia GOAL Scholarship Program (GOAL), the state’s leading student scholarship organization, submitted Education Expense Credit applications totaling $145 million for 2026. While GOAL celebrates the strong participation from Georgia taxpayers and the full utilization of the statewide cap, the limited availability of credits resulted in thousands of applicants being approved for only a portion of the amounts they requested. As a result, many families will be unable to access the educational opportunities they sought for their children.

“Tens of thousands of Georgia taxpayers support school choice through their contributions to GOAL, helping thousands of students pursue educational opportunities that would otherwise be out of reach,” remarked Ben Saylor, President and CEO of GOAL. “By connecting these contributors with deserving students, the program improves K-12 outcomes while also reducing costs for the state and local communities. Increasing the program’s cap will save even more taxpayer dollars and ensure more students can access the school environments where they will thrive,” he said.

Since the inception of Georgia’s K–12 education tax credit scholarship program, GOAL has awarded scholarships to students in communities across every region of the state, including 9,859 scholarships in North Georgia, 42,095 in Metro Atlanta, 20,510 in Middle Georgia, and 21,193 in South Georgia. More than 86% of GOAL scholarships have been awarded to families with incomes within 250% of the federal poverty level, and 46.6% were awarded to students of color, underscoring the program’s role in expanding access to educational options for families with the greatest need.

The unprecedented demand for education tax credits reflects the program’s proven effectiveness and broad public support. At the same time, the proration of applications highlights the constraints imposed by the current statewide cap, which continues to limit the program’s ability to meet growing demand from both taxpayers and families.

As state lawmakers begin the 2026 legislative session, GOAL is engaging its supporters and partners in a broader conversation about the future of the program. GOAL encourages policymakers to consider an increase to the Education Expense Credit cap so this fiscally responsible, results-driven program can continue to grow, strengthen school choice, and deliver meaningful benefits to students, families, and communities across Georgia.

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