Did Georgia opt into the federal scholarship tax credit?
Yes. Governor Brian Kemp signed the IRS election on January 20, 2026, and no new state legislation was needed for Georgia to take part. The credit was created by the 2025 federal tax law and starts on January 1, 2027.
Donors can receive a dollar-for-dollar federal credit of up to $1,700 for gifts to scholarship-granting organizations the state recognizes, reduced by any state credit claimed for the same gift.
Who will the federal scholarships help in metro Atlanta?
Scholarships are limited to students from families earning under 300% of their area's median income, which reaches many middle-income Atlanta households. Unlike Georgia's SSO program, eligible expenses reach past tuition to tutoring, books, supplies, special-needs services, transportation and uniforms.
Georgia had not published which organizations will be recognized, or how families will apply, when we checked in October 2026. We'll add the steps when they're released.
| What it is | What it isn't |
|---|---|
| A federal donor credit starting January 1, 2027 | A replacement for Georgia's $120 million SSO credit |
| For families under 300% of area median income | Open to every income |