GA HB328

Increases the annual aggregate limit for student scholarship organization tax credits from $120 million to $225 million per year, effective for taxable years beginning January 1, 2027

Expands eligibility for scholarships by waiving public school attendance requirements for children of active duty military stationed in Georgia, students with IEPs or Section 504 Plans, and students diagnosed with dyslexia, autism, speech-language disorders, hearing loss, or other designated disabilities

Removes the scholarship cap (currently tied to average state/local per-pupil expenditure) for students with IEPs, Section 504 Plans, or designated intellectual and developmental disabilities

Prohibits members of the General Assembly and their spouses from receiving income from student scholarship organizations that receive tax-credited contributions

Increases the annual aggregate limit for qualified education donation tax credits to $25 million and sets a sunset date of January 1, 2032 for the student scholarship organization tax credit program