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SB 446

Student Scholarship Organizations; State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; provide

2025-2026 Regular Session Introduced by John Albers and 19 co-sponsors

Georgia joins federal SGO tax credit program, letting individuals claim federal tax credits for scholarships to students, redirecting private donations from public school funding.

House Postponed
#education #revenueandtaxation
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Bill Summary · SB 446

Legislative bill overview

SB 446 authorizes Georgia to participate in the federal Scholarship Granting Organization (SGO) tax credit program, allowing individual taxpayers to receive federal tax credits for contributions to state-approved scholarship organizations. These organizations would use the funds to award scholarships to eligible students, potentially for private school tuition or other educational expenses.

Why is this important

This bill could expand educational funding options outside the traditional public school system and may affect how education dollars flow through Georgia. It represents a shift toward tax-credit funded scholarships rather than direct government appropriations, which has significant implications for public school funding, educational equity, and state revenue.

Potential points of contention

  • Public school funding impact: Diverting private donations through tax credits could reduce state tax revenue available for public K-12 schools, potentially widening funding gaps between districts
  • Accountability and transparency: Private scholarship organizations may operate with less public oversight than traditional education funding mechanisms, raising questions about how funds are distributed and to whom
  • Educational equity: Tax-credit scholarships typically benefit families with tax liability; lower-income families unable to use credits may be excluded, potentially increasing educational stratification

Compiled from official sources — confirm details with the bill’s official record.

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