Georgia CommonsHB 1135: Education; participate in federal tax credit program for contributions of individuals to scholarship granting organizations; provide
Comm Sub version, the latest LegiScan holds · Last action March 3, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
The House Committee on Ways & Means offers the following substitute to HB 1135:
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 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:
SECTION 1.
It is the intent of the General Assembly that the State of Georgia participate in the federal tax credit established in Section 70411 of federal Pub. Law. No. 119-21.
SECTION 2.
Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, is amended by replacing "chapter" with "article" wherever the former term appears in:
(1) Code Section 20-2A-1, relating to definitions;
(2) Code Section 20-2A-2, relating to requirements for student scholarship organizations;
(3) Code Section 20-2A-2.1, relating to entities prohibited from being student scholarship organizations; and
(4) Code Section 20-2A-7, relating to penalties for failure to comply with requirements of chapter and violations.
SECTION 3.
Said chapter is further amended by designating Code Sections 20-2A-1 through 20-2A-7 as Article 1 and by adding a new article to read as follows:
"ARTICLE 2
20-2A-20.
Reserved.
20-2A-21.
(a) The state revenue commissioner is designated to make elections on behalf of the State of Georgia with respect to the federal tax credit established in Section 70411 of federal Pub. Law. No. 119-21, as provided for in this article.
(b) The state revenue commissioner shall comply with any requirements under Section 70411 of federal Pub. Law No. 119-21 and any applicable federal statutes, regulations, or guidance in effect on December 31, 2026, including, but not limited to, 26 U.S.C. Section 25F, to ensure that the state is eligible to participate in such federal tax credit in taxable years beginning after December 31, 2026.
(c) The state revenue commissioner shall:
(1) Annually, on or before the date set by the secretary of the treasury of the United States, provide official notice to the secretary opting into the federal tax credit for contributions of individuals to scholarship granting organizations that meet the requirements of such federal tax credit. In a manner prescribed by the secretary of the treasury of the United States Department of Revenue, the commissioner shall provide certification of his or her authority to submit such notice. Such notice shall include a list of the scholarship granting organizations located in this state that meet the requirements for a scholarship granting organization under such federal tax credit. Such list shall immediately be published on the website of the Department of Revenue; and
(2) Accept applications from scholarship granting organizations throughout the year for inclusion on the list submitted to the secretary of the treasury of the United States as provided for in paragraph (1) of this subsection.
(d) No department, agency, board, commission, or authority of this state has authority to adopt or promulgate any rule or regulation that expands, interprets, limits, or is otherwise not aligned with federal law, regulations, and guidance relative to the federal tax credits provided for in this Code section."
SECTION 4.
Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, is amended by revising paragraph (3) of subsection (a) as follows:
"(3) 'Qualified education expense' means the expenditure of funds by the taxpayer or business enterprise during the tax year for which a credit under this Code section is claimed and allowed to a student scholarship organization operating pursuant to Article 1 of Chapter 2A of Title 20 which are used for tuition and fees for a qualified school or program."
SECTION 5.
This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval and shall apply to all taxable years beginning on or after January 1, 2027.
SECTION 6.
All laws and parts of laws in conflict with this Act are repealed.