Passed by the General Assembly and signed into law by Governor Sonny Perdue on May 14, 2008, the Tuition Tax Credit Scholarship Program (HB 1133) allows individual corporate citizens to receive an income tax credit for donations to student scholarship organizations (SSOs). These SSOs will then use these donations to grant scholarships for public school students to attend the qualified private school of their parent's choice.

While there is no limit as to how much one may donate, there are limitations of how much of a tax credit donors may receive.  The law provides for individuals to receive a tax credit of up to $1,000.00 per year, per individual or $2,500.00 for a married couple filing jointly. Donating companies may receive a tax credit of up to 75% of their state income tax liability.  Tax credits will be issued on a first-come, first-served basis and will be awarded up to a statewide cap of $50 million.

Donations are made to specific SSOs and that SSO will decide which students receive the scholarships and in what amounts.  However,donations cannot be designated to benefit a specific child and SSOs cannot exclusively benefit any one private school.

For answers to many Frequently Asked Questions from prospective and current SSOs, please click here or select FAQ from the menu to the left.