Georgia Department of Audits & Accounts
Qualified Education Expense Credit and Student Scholarship Program Report
The Georgia Department of Audits & Accounts analysis highlights that the QEE Tax Credit Program results in $61.4 million in reduced costs at the state and local levels.
Georgia’s Qualified Education Expense Tax Credit Legislation
(2008) GA HB 1133
Georgia lawmakers passed the tuition tax credit into law
Available credits: $50 million per year
(2011) GA HB 325
Amended the Qualified Education Expense Tax Credit law to:
Including a Consumer Price Index increase
Creating a sunset in 2018
Requiring greater transparency and accountability for SSOs
Maximum annual award limit created for individual students
(2013) GA HB 283
Amended the Qualified Education Expense Tax Credit law to:
Raising the available credits cap to $58 million
Requiring six week public school attendance for eligibility (second grade and above)
Reducing the admin fees which may be charged by SSOs
Requiring SSOs to award scholarships to specific students within one year
Prohibiting SSO from awarding scholarships to any individual designated by donor
Prohibiting SSO from promising scholarship in exchange for contribution
Allowing for a tax credit for up to $10,000 for individuals with ownership in pass through entity
(2018) GA HB 217
Amended the Qualified Education Expense Tax Credit law to:
Raising the available credits cap to $100 million for the next 10 years
Reducing the admin fees which may be charged by SSOs
Providing clarity and improved the SSO scholarship reporting process
Requiring State auditors to evaluate the program in five years to determine its financial and economic impact to the State
(2022) GA HB 517
Amended the Qualified Education Expense Tax Credit law to:
Raising the available credits cap to $120 million
Removed the sunset (roll-back) on the credit cap
Increased taxpayer contribution limits to $2,500 for single filers, $5,000 for joint filers, and $25,000 for the owners of pass-through businesses
$6 million of the annual tax credit cap shall be available for use by insurance companies that pay insurance premium tax (rather than income tax)
Enhanced SSO transparency by including recommendations from the Georgia Department of Audits and Accounts
(2026) GA HB 328
Amended the Qualified Education Expense Tax Credit law to:
Raising the available credits cap to $150 million
Increase the limit on insurance premium tax contributions to 6% of the total cap
Remove the six-week public school enrollment requirement for active-duty military families and students with intellectual and developmental disabilities
Remove the scholarship award cap for students with intellectual and developmental disabilities
Prohibit any member of the legislature from receiving income from an SSO
Clarify that parents may endorse scholarship award payments by electronic authorization