TL;DR: Georgia's tax-credit scholarships run through 28 nonprofit SSOs funded by a $120 million state credit, and the 2026 cap was fully preapproved by January 3. The most an SSO may give one student in 2026 is $15,980. Families who want SSO money for fall 2027 should apply in winter, not summer.
How does Georgia's tax-credit scholarship program work?
Taxpayers preapproved by the Department of Revenue give to a Student Scholarship Organization and take a state tax credit, and the SSO uses the donations for tuition scholarships at the schools parents choose. Georgia calls it the Qualified Education Expense credit, and it's the oldest of the state's private school programs. Under the statute an SSO must be a 501(c)(3) that commits at least 90 percent of donation revenue to scholarships and doesn't restrict them to one school.
Families deal only with the SSO. You apply to it, it applies its own need rules, and it pays toward tuition at a qualified school, meaning one that is accredited or working toward accreditation. GaDOE says plainly that it doesn't know how many scholarships SSOs award each year.
Why is the $120 million cap used up by January?
Because the Department of Revenue preapproves donations first-come and requests exceed the cap. Its 2026 reports show the full $120 million preapproved with nothing left as of January 3, 2026. The statewide cap has been $120 million a year for tax years starting on or after January 1, 2023, up from $100 million before that.
For a parent, the timing is what matters. Donors line up at the very start of the calendar year, so an SSO knows its budget by winter and many award for the next school year from January to spring. A family that starts asking in August is usually asking about money that was promised months earlier.
How much can an SSO give one student in 2026?
No more than $15,980, the maximum GaDOE published on December 23, 2025. That's $2,021 more than the 2025 cap of $13,959, and each SSO decides what it actually awards.
| Calendar year | Maximum SSO scholarship per student | Source |
|---|---|---|
| 2025 | $13,959 | GaDOE FY25 cap document (Dec 23, 2024) |
| 2026 | $15,980 | GaDOE FY26 cap document (Dec 23, 2025) |
| 2027 | Due from GaDOE by January 1, 2027 | O.C.G.A. 20-2A-2 |
The law ties the cap to Georgia's average state and local spending per public school student, which is why it moves every year. A cap is a ceiling, though, and most SSO awards land well below it.
Which SSOs are based in the Atlanta area?
GaDOE's list updated September 14, 2026 names 28 approved SSOs, and 16 give mailing addresses in Fulton, DeKalb, Cobb or Gwinnett ZIP codes. Among them are GOAL Scholarship Program in Peachtree Corners, Apogee Georgia School Choice Scholarship Fund near Cumberland, GRACE Scholars in Smyrna, the Georgia Tax Credit Scholarship Program and AAA Scholarship Foundation in Midtown, Arete Scholars Fund in Dacula, and Vision SSO and Christian International Counseling & Ministries in Suwanee.
Some are general and some grew up around particular communities. GRACE Scholars lists 19 Archdiocese of Atlanta schools among its supported schools, and the list includes the Student Scholarship Organization for Greek Americans in Sandy Springs. Whatever the focus, the law says an SSO can't limit awards to students of a single school. Our SSO page covers the eligibility rules.
How is an SSO scholarship different from Promise and GSNS?
An SSO scholarship isn't a state account and isn't tied to your zoned school or a disability plan. The comparison below is the one we walk families through.
| SSO tax-credit scholarship | Georgia Promise | GSNS | |
|---|---|---|---|
| Who runs it | 28 private nonprofits | Georgia Education Savings Authority | Georgia Department of Education |
| Main test | Six weeks of public school, or entering pre-K, K or 1st grade | Zoned to a listed school, or entering K | IEP or qualifying 504 plan last year |
| Amount | Set by the SSO, up to $15,980 | Up to $6,500 | Lesser of tuition or the public-school figure |
| Pays for | Tuition | Tuition plus approved expenses | Tuition and fees |
The six-week public school rule has exceptions for students zoned to a low-performing school, students with documented school-based violence or threats, and students who spent the prior year in home study.
Can my child have an SSO scholarship and a Promise account?
Not at the same time. The Promise Scholarship Act excludes students who receive an SSO scholarship, so a family eligible for both has to pick one. If your child qualifies for Promise, weigh a $6,500 account that can also pay for tutoring and curriculum against whatever the SSO offers. At an expensive school, a large SSO award can be worth more than Promise.
The federal Scholarship Tax Credit, which Georgia joined on January 20, 2026, starts January 1, 2027 and adds a separate federal route for donors. Georgia hadn't said how families will apply when we checked this month. Our federal credit page will carry the details when they're published.
Frequently asked questions
How does Georgia's tax-credit scholarship program work?
Taxpayers preapproved by the Department of Revenue give to a Student Scholarship Organization and take a state tax credit, and the SSO uses the donations for tuition scholarships at the schools parents choose.
Why is the $120 million cap used up by January?
Because the Department of Revenue preapproves donations first-come and requests exceed the cap. Its 2026 reports show the full $120 million preapproved with nothing left as of January 3, 2026.
How much can an SSO give one student in 2026?
No more than $15,980, the maximum GaDOE published on December 23, 2025. That's $2,021 more than the 2025 cap of $13,959, and each SSO decides what it actually awards.
Can my child have an SSO scholarship and a Promise account?
Not at the same time. The Promise Scholarship Act excludes students who receive an SSO scholarship, so a family eligible for both has to pick one.
Related questions
- Georgia tax-credit scholarships: the SSO rules
- A family guide to applying for SSO money
- Catholic school aid and GRACE Scholars
- What's left after the award?
Sources
- Georgia DOR: 2026 Qualified Education Expense Credit Cap
- Georgia DOR: Qualified Education Expense Tax Credit
- GaDOE: Student Scholarship Organizations (SSO list updated 9/14/2026, FY25 and FY26 cap documents, state law, FAQ)
- GRACE Scholars: participating schools
- WABE: Kemp opts Georgia into federal school choice tax credit program
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