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

Congress created a federal tax credit for people who donate to scholarship granting organizations that fund private school tuition. This bill sets up how Georgia will take part in that program. It designates the state revenue commissioner as the official who submits Georgia's participation notice to the U.S. Secretary of the Treasury each year and who must follow federal rules for the credit. The bill reorganizes Georgia's existing student scholarship organization law (O.C.G.A. Chapter 2A of Title 20) into two parts: the current rules become 'Article 1' and a new 'Article 2' is added covering the federal program. The commissioner must annually notify the federal government which Georgia scholarship organizations qualify, publish that list online, and accept applications from organizations year-round. No state agency may write rules that conflict with or reinterpret the federal requirements. The changes take effect once the Governor signs the bill and apply starting with the 2027 tax year.

• Designates the state revenue commissioner to make official elections on Georgia's behalf for the new federal tax credit for donations to scholarship granting organizations.
• Requires the commissioner to submit an annual notice to the U.S. Treasury Secretary listing Georgia scholarship organizations that qualify for the federal credit.
• Requires the Department of Revenue to publish the list of qualifying scholarship organizations on its website as soon as it is submitted.
• Requires the commissioner to accept applications from scholarship organizations year-round for inclusion on that list.
• Bars any Georgia state agency from adopting rules that expand, limit, or otherwise diverge from the federal law and guidance governing this tax credit.
• Reorganizes the existing student scholarship organization law into a new 'Article 1' and adds the new federal-program rules as 'Article 2', with a conforming edit to the state's own scholarship tax credit law (O.C.G.A. § 48-7-29.16).

Georgia's state revenue commissioner and the Department of Revenue, which take on new administrative duties; scholarship granting organizations that fund private school tuition, which must apply to be listed; and individual taxpayers who donate to those organizations and want to claim the new federal tax credit.

If enacted, Georgians who donate to qualifying scholarship organizations could claim a federal tax credit starting with the 2027 tax year, in addition to any existing state credit. The bill also locks in the state revenue commissioner as the sole official managing Georgia's participation, limiting other agencies from adding their own rules.

• Section 1 states legislative intent that Georgia participate in the federal tax credit scholarship program created by Section 70411 of Pub. Law No. 119-21 and notes Governor Kemp already submitted an advance election notice in January 2026.
• Section 3 adds new Code Section 20-2A-21, naming the state revenue commissioner as the official who makes elections and must comply with federal requirements, including 26 U.S.C. § 25F, by December 31, 2026.
• Section 3 requires the commissioner to annually notify the U.S. Treasury Secretary with a list of qualifying scholarship organizations and publish that list on the Department of Revenue's website.
• Section 3 requires the commissioner to accept scholarship organization applications throughout the year for inclusion on the federal list.
• Section 3 bars any state department, agency, board, commission, or authority from adopting rules that conflict with or reinterpret the federal tax credit's requirements.
• Section 4 makes a conforming change to O.C.G.A. § 48-7-29.16 by specifying that the state tuition tax credit applies to organizations operating under the newly designated Article 1.
• Section 5 sets the effective date as the date of the Governor's approval, applying to taxable years beginning on or after January 1, 2027.

1. 2026-03-31House Postponed (House)
2. 2026-03-27House Postponed (House)
3. 2026-03-25House Postponed (House)
4. 2026-03-20House Committee Favorably Reported By Substitute (House)
5. 2026-02-20House Second Readers (House)
6. 2026-02-19House First Readers (House)
7. 2026-02-18Senate Passed/Adopted (Senate)
8. 2026-02-18Senate Third Read (Senate)

• Clint Dixon (R, SD-045)Primary sponsor
• Billy Hickman (R, SD-004)
• Frank Ginn (R, SD-047)
• Steve Gooch (R, SD-051)
• Blake Tillery (R, SD-019)
• Bo Hatchett (R, SD-050)
• Randy Robertson (R, SD-029)
• Jason Anavitarte (R, SD-031)
• Bill Cowsert (R, SD-046)
• Russ Goodman (R, SD-008)
• Greg Dolezal (R, SD-027)
• Shawn Still (R, SD-048)
• Larry Walker (R, SD-020)
• John Albers (R, SD-056)
• Carden Summers (R, SD-013)
• Chuck Hufstetler (R, SD-052)
• Mike Hodges (R, SD-003)
• Jason T. Dickerson (R, SD-021)
• Ricky Williams (R, SD-025)
• Timothy Bearden (R, SD-030)
• Kay Kirkpatrick (R, SD-032)
• Scott Hilton (R, HD-048)

1. PassedSenate voteFebruary 18, 2026

   30 yea, 21 nay (1 not voting, 2 absent)

   Motion To Engross: Sb 432, Sb 446: Senate Vote #553

2. PassedSenate voteFebruary 18, 2026

   31 yea, 21 nay (0 not voting, 2 absent)

   Motion For The Previous Question: Senate Vote #555

3. PassedSenate voteFebruary 18, 2026

   31 yea, 21 nay (0 not voting, 2 absent)

   Passage: Senate Vote #556

• private school scholarships
• tax credits
• school choice
• state tax policy