Georgia legislation · 2025-2026 Regular Session
Georgia SB446: Student Scholarship Organizations; State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; provide
Status: Passed one chamber, March 31, 2026
A BILL to be entitled an Act to amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; to provide for legislative intent; to provide for rules and guidelines; to provide for definitions; to make conforming changes; to amend Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, so as to make a conforming change; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit for contributions of individuals to scholarship granting organizations; to designate the state revenue commissioner to make elections on behalf of the State of Georgia with respect to federal tax benefits related to contributions of individuals to scholarship granting organizations…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit for contributions of individuals to scholarship granting organizations; to designate the state revenue commissioner to make elections on behalf of the State of Georgia with respect to federal tax benefits related to contributions of individuals to scholarship granting organizations; to require the state revenue commissioner to provide notice to the secretary of the treasury of the United States that the State of Georgia elects to participate in such federal tax credit and to include in such notice a list of qualifying scholarship granting organizations; to restrict state agencies from promulgating rules or regulations; to make conforming changes; to amend Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, so as to make a conforming change; to provide for legislative intent; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: S. B. 446 (SUB) LC 59 0441S SECTION 1. The General Assembly finds and declares that: (1) The state …