Support local students and expand educational opportunities by utilizing the Georgia scholarship tax credit. By choosing to redirect your state taxes, you directly fund scholarships for students in your community.
State tax credit details
Individuals in Georgia can redirect up to $2,500, and married couples filing jointly can redirect up to $5,000 (Document 2 = State Rankings). For these redirected funds, you receive a 100% state tax credit against your state income tax liability (Document 2 = State Rankings).
Applicable federal rules
The Section 25F federal program introduces a tax credit of up to $1,700 starting in 2027 (Document 1 = Preview). Federal rules mandate that your federal tax credit is reduced by the amount of the state tax credit you claim. Because the Georgia state tax credit is 100%, if your state tax credit equals or exceeds $1,700, no federal tax credit will apply.
FAQs for families and donors
Who is eligible for scholarships?
Students attending K-12 public, private, or religious schools qualify if their household income is at or below 300% of the area median gross income (Document 1 = Preview). Foster children automatically qualify for eligibility (Document 1 = Preview).
How are my redirected funds used?
The federal framework requires that 90% of the income the organization receives is spent strictly on student scholarships (Document 1 = Preview).
What is still unknown
Georgia’s federal opt-in status, total state program caps, localized household income limits, application deadlines, and step-by-step state processes are not covered in source materials.