Georgia

Georgia Special Needs Scholarships

Any disabled student in Georgia public schools can get a voucher to attend a private school. The program is modeled on Florida's McKay Scholarships Program. The voucher is worth up to the cost of the educational program the student would have received in public school, as calculated by existing state funding formulas. The voucher includes most of the funding that would have been spent on the student in public schools; it excludes only things such as capital costs and federal subsidy programs. The value of the voucher may not exceed the school's tuition and fees. This program launched in 2007.  

Qualified Education Expense Tax Credit

Georgia provides a credit on both personal and corporate income taxes for donations to student scholarship organizations (SSOs), which are privately run nonprofit organizations that support private-school scholarships. Individual taxpayers contributing to SSOs may claim a dollar-for-dollar credit of up to $1,000, and married couples filing jointly may claim up to $2,500. Corporate taxpayers may claim a dollar-for-dollar credit worth up to 75 percent of the taxpayer's total tax liability. Scholarship amounts are determined by SSOs, capped only by the average state and local expenditures per child for public elementary and secondary education in the entire state.  This program launched in 2008.