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Georgia Student Scholarship Organization

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Federal Tax Credit Scholarship Overview

BREAKING NEWS: As Georgia Student Scholarship Organization scales to facilitate the ECCA tax credit scholarship program, we are changing our name to Federal Student Scholarship Organization. Georgia SSO = Federal SSO

 

A new Chapter in School choice has arrived

Congress has officially passed landmark federal tax credit legislation, beginning in 2027, that allows individuals to receive a dollar-for-dollar federal income tax credit for contributions made to Scholarship Granting Organizations (SGOs or SSOs) — including Georgia SSO.

This exciting federal program closely resembles Georgia’s own Qualified Education Expense (QEE) Tax Credit but operates at the national level, expanding opportunity for families across the country.

Georgia SSO will serve as a leading advocate, resource, and administrator of this program, and we will share timely updates as the U.S. Treasury finalizes implementation details ahead of the program’s launch on January 1, 2027.

Federal Tax Credit for Individuals

Here’s how the new federal credit will work:

  • Taxpayers will receive a 100% non-refundable federal income tax credit for contributions to qualified SGOs or SSOs like Georgia SSO.

  • Annual contribution limits:

    • Up to $1,700 per individual

    • Up to $3,400 for married couples filing jointly

  • Available to taxpayers in all 50 states.

  • Corporations are not eligible to participate.

  • There is no national aggregate cap on contributions

  • Taxpayers may participate in both Georgia SSO’s QEE program and the federal credit — giving to each separately for maximum impact.

Georgia’s Role in the Federal Program

In order for SGOs or SSOs in Georgia to award federally supported scholarships:

  • Georgia must formally opt in to the ECCA program.

  • Governor Kemp’s office has officially opted in. Georgia will be a participating state.

  • SGOs or SSOs will only be able to award federal scholarships to students residing in the same state.

Family and Student Eligibility

To receive a federal scholarship:

  • Students must come from households earning up to 300% of Area Median Income (AMI), as defined by HUD.
    Use this tool to check AMI in your county or metro area →

  • Eligible expenses as defined by the Coverdell Education Savings Accounts include:

    • Private school tuition and fees

    • Books, supplies, and academic materials

    • Tutoring

    • Special needs services

    • Transportation, extended day programs, and certain technology (subject to federal guidance)

Requirements for SGOs or SSOs

To qualify, Scholarship Granting Organizations must:

  • Be a registered 501(c)(3) nonprofit

  • Provide scholarships to at least 10 students at 10 different schools

  • Use at least 90% of received funds for scholarships

  • Contributions may NOT be designated to a specific student

Georgia SSO already meets or exceeds all these criteria and is fully positioned to participate in the federal program once Georgia opts in.

What to Expect Next?

  • The U.S. Treasury Department will issue final rules and guidance over the coming year.

  • Expect updates and donor education from Georgia SSO in 2026, including:

    • Instructions on contributing under the federal credit

    • Updates on Georgia’s opt-in status

    • Resources for eligible families

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