Due to the program’s popularity, the full $120 million cap was met on the first business day of 2026. For the first time ever, an additional opportunity is now available for the 2026 tax year.

The Georgia Department of Revenue (DOR) will make available any unfunded or underfunded 2026 tax credits. These credits were approved earlier in the year but not ultimately funded and are now being reallocated, creating a limited additional opportunity for taxpayers.

At this time, the total amount of available addback credits is unknown. Historically, between $4 million and $14 million in credits has expired each year. The 2026 amount may be limited, and approvals are likely to be significantly prorated. For this reason, we encourage you to view this as a potential opportunity rather than a guaranteed allocation.

If you have already participated in 2026, you may apply for the remaining amount available to you under your contribution limit. When submitting an addback application, the GOAL system will take this into account for you.

Example: A Married Filing Jointly couple who requested $5,000 and was approved for and contributed $2,434 may apply for the remaining $2,566.

If you have not yet participated in 2026, you may apply for up to the maximum amount allowed under the applicable taxpayer filing status.

Key Timeline

• September 30, 2026: Addback Application deadline
• October 1, 2026: Applications submitted to the DOR
• Early October: Approval notifications, including DOR certificate number and payment instructions
• Mid-December 2026: Payments due within 60 days of approval

As with the standard GOAL process, you will receive a dollar-for-dollar Georgia income tax credit for the amount approved and contributed.

Click "Returning Donors" button below if you have contributed to GOAL in the past OR click "First Time Donors" button below if this is your first time applying for a GOAL tax credit.

RETURNING DONORS FIRST TIME DONORS