GA HB60

Establishes the Georgia Promise Scholarship Act, creating state-funded "promise scholarship accounts" that allow eligible public school students to use state funds for qualified private education expenses, including private school tuition, tutoring, therapy services, curriculum purchases, online learning, and up to $500/year for transportation

Eligible students must be Georgia residents currently in public school and meet one of several criteria: attending a school in the lowest CCRPI quartile for two consecutive years, family income below 400% of the federal poverty level, in foster care or adopted from foster care, child of active duty military stationed in Georgia, having an IEP/Section 504 plan or formal disability diagnosis, or previously enrolled in a school system that did not offer full in-person instruction

Account funding equals 95% of the statewide average per-FTE state funding for the student's assigned category (including disability categories I–V), paid quarterly; funds are subtracted from the resident school system's state allotment and administered by the Georgia Student Finance Commission, which may deduct up to 3% for administrative costs

Participation is capped at 0.25% of statewide public school enrollment in the first year, increasing by 0.25% annually to a maximum of 2.5%, with per-district caps starting at 0.5% and rising to 4%; annual enrollment increases are contingent on the General Assembly fully funding the Quality Basic Education Act

Requires annual nationally norm-referenced testing of participating students, annual program audits by the Department of Audits and Accounts, and a commission report to the General Assembly by December 1 each year covering student demographics, test performance, parent satisfaction, spending breakdowns, and fiscal impact