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Georgia House Bill 328 Increases Student Scholarship Tax Credits, Modifies Virtual Instruction Rules, and Restricts Transit Sales Taxes

Original title: Revenue and taxation; increase annual aggregate limit for tax credits available for certain contributions to student scholarship organizations

Last action · May 11, 2026: House Date Signed by GovernorSponsors: Kasey Carpenter and 6 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Georgia House Bill 328 raises the annual aggregate limit for student scholarship tax credits to $150 million, tightens rules and spending requirements for local school systems providing virtual instruction to out-of-system students, and prohibits General Assembly members and their spouses from receiving income from participating student scholarship organizations.

Why it matters

The measure alters state tax credit caps and school funding calculations, directly affecting private school scholarship organizations, local school district revenues, and public transit funding rules across the state.

Background
  • Student scholarship organizations in Georgia administer private school tuition grants funded by donations that qualify for state income tax credits. context
  • The College and Career Ready Performance Index (CCRPI) is Georgia's annual tool for measuring academic performance, student progress, and school climate across public schools. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Student scholarship organizations

Must adhere to increased annual aggregate tax credit limits, graduated revenue obligation percentages, and restrictions on distributing income to members of the General Assembly.

Directly affected

Local school systems

Subject to new spending rules, reporting requirements, performance thresholds, and funding exclusions regarding out-of-system students receiving virtual instruction.

Directly affected

Members of the General Assembly and their spouses

Prohibited from receiving any income from student scholarship organizations that receive contributions approved for specific tax credits.

Directly affected

Parents and guardians of scholarship recipients

Must restrictively endorse scholarship awards or use electronic signatures for deposit into private school accounts without designating school-associated individuals as attorneys in fact.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the new annual aggregate limit for student scholarship tax credits?
The annual aggregate limit is increased to $150 million per year for 2023 and subsequent years.
Can members of the General Assembly receive money from student scholarship organizations?
No member of the General Assembly or their spouse is permitted to receive any income from a student scholarship organization during a taxable year in which the organization receives a contribution approved for a tax credit under Code Section 48-7-29.16.
What restrictions apply to local school systems providing virtual instruction to out-of-system students?
If out-of-system students make up more than 5 percent of total enrollment in a virtual school, the system must ensure 90 percent of funds earned for those students are spent on their virtual instruction costs, include their academic achievement results in CCRPI data, and maintain a CCRPI average of 65 or above over the previous two school years to continue offering the instruction.
How long must a county wait to resubmit a defeated Transit SPLOST question?
A county must wait eight years from the date the special election was previously held before resubmitting an unapproved question.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

20 actions
  1. Jul 1, 2026Georgia General Assembly
    Effective Date
  2. May 11, 2026HouseEnrolled
    House Date Signed by Governor
  3. May 11, 2026GovernorEnrolled
    Act 463
  4. Apr 10, 2026House
    House Sent to Governor
  5. Apr 2, 2026SenateFloor
    Senate Agreed House Amend or Sub
  6. Mar 31, 2026HouseFloor
    House Agreed Senate Amend or Sub As Amended
Show 14 earlier actions
  1. Mar 25, 2026Senate
    Senate Engrossed
  2. Mar 25, 2026Senate
    Senate Third Read
  3. Mar 25, 2026SenateFloor
    Senate Passed/Adopted By Substitute
  4. Mar 23, 2026SenateCommittee
    Senate Committee Favorably Reported By Substitute
  5. Mar 20, 2026Senate
    Senate Recommitted
  6. Mar 19, 2026Senate
    Senate Read Second Time
  7. Mar 18, 2026SenateCommittee
    Senate Committee Favorably Reported By Substitute
  8. Mar 10, 2025SenateIntroduced
    Senate Read and Referred
  9. Mar 6, 2025House
    House Third Readers
  10. Mar 6, 2025HouseFloor
    House Passed/Adopted By Substitute
  11. Mar 3, 2025HouseCommittee
    House Committee Favorably Reported By Substitute
  12. Feb 11, 2025House
    House Second Readers
  13. Feb 10, 2025HouseIntroduced
    House First Readers
  14. Feb 6, 2025HouseIntroduced
    House Hopper

Version history & redline

7 versions on file
Comparing Floor Amendment AM 49 0333 → HB 328/AP*
removed addedOfficial text
removed: AM 49 0333 ADOPTED Representative Efstration added: 26 HB 328/AP House Bill 328 (AS PASSED HOUSE AND SENATE) By: Representatives Carpenter of the removed: 104th offers added: 4th , Hilton of the removed: following amendment: Amend added: 48th , Carson of the removed: Senate substitute to HB 328 (LC 59 0427S) by replacing lines 1 through added: 46th , Ridley of the removed: end with added: 6th , Gaines of the removed: following: added: 120th , and others A BILL TO BE ENTITLED AN ACT To amend Titles 20 and 48 of the Official Code of Georgia Annotated, relating to education and revenue and taxation, respectively, so as to […]
Redline computed from the official version text (record lane).View this version →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Expanded Tax Credit Caps and New Legislative Restrictions

The legislation increases aggregate caps for both student scholarship tax credits and public school grant tax credits while introducing conflict-of-interest prohibitions for General Assembly members regarding scholarship organization income.

Connected Entities

Department of Education, General Assembly, Georgia Virtual School and 2 more
OrganizationDepartment of Education“State agency responsible for determining student disability designations and pub”Map →
OrganizationGeneral Assembly“Georgia legislative body restricted from receiving income from student scholarsh”Map →
OrganizationGeorgia Virtual School“State virtual school excluded from certain out-of-system virtual instruction res”Map →
OrganizationOffice of Student Achievement“Office determining low-performing schools for student eligibility criteria.”Map →
OrganizationDepartment of Revenue“State agency issuing regulations for electronic signatures and scholarship depos”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance85
    How much this matters to a regular citizen
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz50
    Current news / social attention level

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