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

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Discussed in meetings (15)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

1. Senate Finance Committee, February 11, 2026

   From 1:12:38 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the bill would put Georgia’s participation in a federal scholarship tax-credit program into state law rather than require annual executive renewal. The sponsor described dollar-for-dollar federal credits up to $1,700 for single filers and $3,400 for couples, supporting tuition, books, transportation and other expenses for families below 300% of area average income, without state spending. Asked about effects on Georgia’s existing scholarship program, the sponsor said the definitions mirrored federal language and no restriction had been identified. A member questioned permanent participation, oversight and eligibility for schools still seeking accreditation. The chair relayed legislative counsel’s advice that future lawmakers could change the law; the accreditation question remained unanswered. The sponsor also promised to follow up on a question about requiring scholarship recipients to be in Georgia. A supporting member said Cristo Rey relied on existing scholarships and that demand exceeded the state program’s cap. An IDRA witness opposed the bill, citing uncapped federal costs, reduced public-school resources, limited state oversight, administrative fees up to 10%, and private schools’ urban concentration. An amendment excluding schools still seeking accreditation failed, with three votes in favor. The committee then approved the bill without an announced vote count.

2. Senate Rules Committee, February 17, 2026

   From 0:14:59 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said SB 446 would put Georgia's participation in a federal scholarship tax-credit program into law so the governor would not need to opt in annually. The sponsor said couples could contribute up to $3,400 and receive a dollar-for-dollar federal tax credit, while scholarship recipients could use the money for tuition, school supplies and transportation. A committee member later selected the bill for floor consideration. The committee unanimously approved a calendar containing this bill and two others.

3. Senate floor session, February 18, 2026 (legislative day 20)

   From 1:46:40 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The sponsor said SB 446 would put Georgia’s participation in a federal scholarship donation tax-credit program into state law, at no state cost. The sponsor cited annual credits of $1,700 for individual filers and $3,400 for joint filers. One supporting senator said scholarships would expand choices for lower-income families. Another cited Cristo Rey’s funding needs and argued participation could benefit public schools through competition. A questioning senator challenged school accountability and accreditation. The sponsor said federal Treasury rules would govern the program and acknowledged schools need not already be accredited. Another opponent questioned language describing participation as permanent policy. A supporting senator answered that future lawmakers could reverse it and defended eligibility during accreditation. Asked about directing donations, that supporter said organizations must serve at least 10 students across multiple schools but could honor a school preference. The minority-report presenter argued federal rules were unfinished, income eligibility was too broad, academic reporting was inadequate, and the bill excluded public school students whom federal law allowed to participate. The Senate approved a joint motion preventing floor amendments by 30-21, voted 31-21 to end debate before the minority report and closing remarks, and passed the bill 31-21.

4. House Ways & Means Committee, March 19, 2026

   From 0:26:44 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The presenter said the substitute used language the committee had approved earlier to have Georgia participate in a federal education tax credit program. The presenter described a $1,700 federal tax credit benefiting private and public school students and said federal law lets states choose whether to participate. The presenter said automatic annual participation would give parents, families and students certainty about educational options, and noted that states with differing political leadership had joined. No questions were asked. The committee approved the bill by voice vote, with opposition heard but no vote count announced.

5. House Rules Committee, March 23, 2026

   From 0:31:59 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3028

   Summary by Georgia Commons: The sponsor said SB 446 would put Georgia's participation in a federal scholarship tax-credit program into state law following the governor's decision to opt in. The sponsor described a dollar-for-dollar federal credit, up to $3,400 annually for couples, with scholarships usable for tuition, books, transportation and other expenses. The sponsor said House revisions would let Georgia adopt forthcoming federal guidelines. One member questioned whether private-school concentration in metro Atlanta would leave rural counties subsidizing urban areas, citing a comparison between Fulton County and 113 rural counties and saying 60 of those rural counties had no private schools. The sponsor did not confirm the comparison, rejected the subsidy characterization and said participating organizations could operate statewide. The sponsor hoped federal rules would allow public, private and charter school students to benefit. Another member cited more than 400 private schools participating in the state's voucher program and Fulton's large population; the sponsor agreed with those statements. No calendar decision followed.

6. House Rules Committee, March 25, 2026

   From 0:42:34 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: Following a motion and second, the chair announced that SB 446 was on the day's calendar. There was no discussion of the bill's contents.

7. House floor session, March 25, 2026 (legislative day 37, PM)

   From 3:53:47 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)

   Summary by Georgia Commons: The chair postponed the bill until the next legislative day. No substantive discussion occurred.

8. House floor session, March 27, 2026 (legislative day 38, part 2)

   From 2:31:00 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)

   Summary by Georgia Commons: The chair announced that SB 446 would be postponed until the next legislative day. No presentation or debate occurred.

9. House floor session, March 31, 2026 (legislative day 39, part 3)

   From 1:58:19 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)

   Summary by Georgia Commons: The chair announced that consideration was postponed to the next legislative day. There was no substantive discussion.

• Read aloud: Senate floor session, February 3, 2026 (legislative day 11), 0:25:37
• Read aloud: Senate floor session, February 12, 2026 (legislative day 18), 0:25:22
• Read aloud: Senate floor session, February 17, 2026 (legislative day 19), 0:35:19
• Read aloud: House floor session, February 19, 2026 (legislative day 21), 0:34:34
• Read aloud: House floor session, March 20, 2026 (legislative day 35), 0:51:10
• Read aloud: House floor session, March 27, 2026 (legislative day 38, part 1), 1:48:05

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