---
title: 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
collection: bills
id: 2025-2026/sb446
cite_as: SB 446, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb446
md_url: https://georgiacommons.org/bills/2025-2026/sb446.md
text_url: https://georgiacommons.org/bills/2025-2026/sb446/text
source_url: https://www.legis.ga.gov/legislation/72695
date: 2026-03-31
status: engrossed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 1065
omitted_url: https://georgiacommons.org/bills/2025-2026/sb446.md?full=1
bill_number: SB 446
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-02-18
last_action: House Postponed
sponsors:
  - Clint Dixon
  - Billy Hickman
  - Frank Ginn
  - Steve Gooch
  - Blake Tillery
  - Bo Hatchett
  - Randy Robertson
  - Jason Anavitarte
  - Bill Cowsert
  - Russ Goodman
  - Greg Dolezal
  - Shawn Still
  - Larry Walker
  - John Albers
  - Carden Summers
  - Chuck Hufstetler
  - Mike Hodges
  - Jason T. Dickerson
  - Ricky Williams
  - Timothy Bearden
  - Kay Kirkpatrick
  - Scott Hilton
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB446/2025
upstream_id: 2104334
summaries_model: claude-sonnet-5
topic_tags:
  - private school scholarships
  - tax credits
  - school choice
  - state tax policy
---

# 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

## Text

The House Committee on Ways & Means offers the following substitute to SB 446:
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.
The General Assembly finds and declares that:
(1) The state should continue and expand its support of parental choice in primary and
secondary education and provide a variety of pathways for families to meet the unique
educational needs of their children, including through participation in tax credit programs
that support student scholarships;
(2) It is the intent of the General Assembly that the State of Georgia participate in the
federal tax credit scholarship program established in Section 70411 of Pub. Law. No.
119-21; and
(3) Georgia's initial election to participate in the federal tax credit scholarship program was
made in January 2026, by Governor Brian P. Kemp's submission of notice of advance
election to participate under 26 U.S.C. Section 25F for 2027.
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:
<ins>"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.
</ins>
<ins>(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."
</ins> 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 <ins>Article 1
of</ins> 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.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A Georgia Senate bill would have the state officially join a new federal tax credit program that rewards individuals who donate to private school scholarship organizations, with the state revenue commissioner running the process starting in 2027.

### Plain-language summary

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.

### What it does

- 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).

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Engrossed (2026-02-18)
- Last action: House Postponed (2026-03-31)
- Sponsors: Clint Dixon, Billy Hickman, Frank Ginn, Steve Gooch, Blake Tillery, Bo Hatchett, Randy Robertson, Jason Anavitarte, Bill Cowsert, Russ Goodman, Greg Dolezal, Shawn Still, Larry Walker, John Albers, Carden Summers, Chuck Hufstetler, Mike Hodges, Jason T. Dickerson, Ricky Williams, Timothy Bearden, Kay Kirkpatrick, Scott Hilton
- Official page: https://www.legis.ga.gov/legislation/72695

> The history, votes, and amendments (1,065 characters) are at https://georgiacommons.org/bills/2025-2026/sb446.md?full=1