SB 515: "Quality Basic Education Act"; grants for educational programs; provisions relative to the teacher recruitment and retention tax credit program; revise

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Discussed in meetings (14)

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 23, 2026

   From 0:46:11 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor presented an extension and revision of the teacher recruitment tax credit, citing a December 2025 survey reporting 5,358 teacher vacancies. The sponsor and a Department of Education representative described lowering the annual credit from $3,000 to $2,500 for new participants and expanding eligibility to 1,250 teachers, while saying total available funding would remain unchanged. The representative said eligibility would cover special education, math, science, career and technical education, and English language arts, with a reading or dyslexia endorsement required for English language arts. Participants would need to graduate from a Georgia educator preparation program and work at one of 100 schools selected from the lowest-performing quarter. Current recipients would retain the $3,000 credit. The representative said eligibility could continue for five years, including after an involuntary transfer within the same district. The chair questioned whether credits could extend through 2039 and requested a financial estimate. The sponsor accepted considering a shorter extension and identified a needed date correction to January 1, 2027. Members suggested experience-based hiring, performance bonuses and need-based college aid. Current participation figures were unavailable and requested for the next meeting. No vote occurred.

2. Senate Finance Committee, March 2, 2026

   From 0:39:55 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The presenters described revisions addressing concerns from an earlier hearing about overlapping teacher tax credit programs and their cost. A presenter said existing participants would retain a $3,000 credit, while participants entering on or after January 1, 2027, would receive $2,500. The presenter said the substitute included a five-year sunset and an explicit $3 million annual limit covering overlapping credits. The chair said the limit addressed a concern that costs could otherwise reach $6 million for several years. Asked how the bill defined rural territory, a presenter pointed to language concerning the selected 25% of schools. One member opposed additional targeted tax credits, saying tax relief should help everyone. Another member supported the measure as help for teachers. The committee approved the substitute with one opposed and sent it to Rules.

3. Senate Rules Committee, March 5, 2026

   From 0:19:55 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor described SB 515 as a teacher tax-credit proposal intended to help address the teacher shortage. The sponsor said the Finance Committee had strongly supported it. No substantive questions followed, and the committee unanimously included it in the floor-calendar package.

4. Senate floor session, March 6, 2026 (legislative day 28, part 1)

   From 1:05:46 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The Senate initially included SB 515 in a six-measure motion to bar floor amendments, approved 32 to 20. Later, the sponsor said the bill would extend and revise a teacher recruitment and retention tax credit following recommendations from the Professional Standards Commission. The sponsor described a $2,500 credit for up to 1,200 teachers, with a $3 million annual cap, beginning January 1, 2027, for five years. The sponsor said eligibility would focus on the bottom 25% of schools, specified teaching subjects and teachers holding a reading or dyslexia endorsement. The sponsor argued that recruiting qualified teachers was necessary to improve literacy. No questions or opposing speeches followed. The Senate adopted the committee substitute and passed the bill, 49 to 1.

5. House Education Committee, March 23, 2026

   From 1:05:40 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said SB 515 would continue and revise a teacher recruitment tax credit starting January 1, 2027. The sponsor cited 5,358 statewide teacher vacancies reported by the Professional Standards Commission in December 2025. The proposal reduces the annual credit from $3,000 to $2,500 while increasing potential recipients from 1,000 to 1,200, keeping a $3 million annual cap. The sponsor said average credits used in recent years were below $2,500 and only about 600 teachers applied in 2024. The sponsor described stronger promotion requirements, eligibility focused on qualifying schools and subject areas, and reading or dyslexia endorsements for language arts teachers. Members questioned reducing the credit amid rising costs and asked whether teachers without tax liability could benefit. The sponsor confirmed the credit offsets tax liability and had no data on applicants unable to use it. Legislative counsel said making it refundable would require further tax-law review and possibly a fiscal study. No such amendment was adopted. The committee approved the substitute by voice vote.

6. House Rules Committee, March 25, 2026

   From 0:45:16 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the bill would extend the teacher tax credit through December 2031 and increase the number of available slots. According to the sponsor, research showed that participants generally used about $2,400 to $2,500 of the existing $3,000 credit, so the proposal would lower the credit to $2,500 while expanding participation. The sponsor said the total program amount would remain $3 million and that no fiscal note was involved. Asked which version members were reviewing, the sponsor identified a version ending in 2750S as the latest available to the sponsor. No vote or calendar placement was shown.

7. House Rules Committee, March 31, 2026

   From 1:31:08 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The substitute presenter said SB 515 would reauthorize the Georgia Recruitment and Retention Credit and the Georgia Conservation Tax Credit. No questions were asked. The committee approved the substitute and later placed SB 515 on the day's floor calendar, with no opposition stated to either action.

8. House floor session, March 31, 2026 (legislative day 39, part 1)

   From 1:23:45 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3844

   Summary by Georgia Commons: The presenter said the substitute for SB 515 combined five-year extensions of teacher recruitment and retention tax credits and conservation tax credits, both otherwise expiring at the end of 2026. The presenter said teacher participation would rise from 1,000 to 1,200, with priority for turnaround schools and schools in the bottom 25 percent, while the conservation credit would retain a $4 million limit. One member questioned what would happen to teachers beyond the 1,200 cap. The presenter suggested revisiting the cap next year. A second member said lowering the teacher credit from $3,000 to $2,500 would allow 200 more teachers to participate, and the presenter agreed. In response to another member, the presenter confirmed that teachers participating before July 1, 2026, would retain the $3,000 benefit. Another member questioned whether the credit was nonrefundable and required tax liability, and urged a future change. The presenter believed that description was correct but was not certain. A final question about higher taxes for teachers outside qualifying areas received no substantive answer. The House adopted the Rules Committee substitute and passed the bill 158 to 0.

• Read aloud: Senate floor session, February 18, 2026 (legislative day 20), 0:26:41
• Read aloud: Senate floor session, March 3, 2026 (legislative day 26), 0:31:08
• Read aloud: Senate floor session, March 4, 2026 (legislative day 27), 0:49:17
• Read aloud: House floor session, March 9, 2026 (legislative day 29), 0:56:17
• Read aloud: House floor session, March 10, 2026 (legislative day 30), 0:44:33
• Read aloud: House floor session, March 25, 2026 (legislative day 37, AM), 0:41:40

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