GA HB1135

Georgia opts into the federal tax credit program for individual contributions to scholarship granting organizations established under Section 70411 of federal Public Law 119-21 (26 U.S.C. Section 25F)

State revenue commissioner is designated to make elections on behalf of Georgia and must annually submit official notice to the U.S. Treasury Secretary with a list of qualifying scholarship granting organizations

Scholarship granting organizations may apply year-round for inclusion on the state's list submitted to federal authorities, and the list must be published on the Department of Revenue website

State agencies are prohibited from promulgating rules or regulations that expand, interpret, limit, or deviate from federal law and guidance regarding these tax credits

Effective upon Governor's approval, applying to taxable years beginning on or after January 1, 2027