RESOURCES

Georgia Dept. of
Education

Georgia Department of Education site where additional information regarding the Georgia Private School Tax Credit program can be found:

Georgia Department of Education

SSO List

SSO Scholarship Cap for 2024

Georgia Dept. of
Revenue

Georgia Department of Revenue site where additional information regarding the QEE Tax Credit can be found:

Georgia Department of Revenue

Georgia Tax Center

Tax Credit Cap Status

Tax Credit Summaries - Look for #125 (the QEE Credit)

QEE Tax Credit
Legislation

Legislation that governs Georgia’s Qualified Education Expense Tax Credit program:

Georgia House Bill 1133 (2008)

Georgia House Bill 325 (2011)

Georgia House Bill 283 (2013) - Look at pages 28-35

Georgia House Bill 217 (2018)

Georgia House Bill 517 (2022)

Documents

Pay it Forward Scholarships - 501(c)3 certification

Pay it Forward Scholarships - Brochure

IRS 1040 Form - Sample of what is required to upload in order to
submit a scholarship application; also where to pull information on income for scholarship application

IRS 1040 Form | Schedule 1 - Sample of where to pull information on business income for scholarship application

Sample Georgia Form IT-QEE-TP1 - Also known as the Approval Letter; mailed to taxpayers from the Georgia Department of Revenue; also accessible via the taxpayer’s Georgia Tax Center account

Sample Georgia Form IT-QEE-SSO1 - Also known as your receipt of donation; provided to taxpayers by the SSO of choice. PIFS sends these out in January of each year for the previous year’s tax credits.

Sample Georgia Form IT-QEE-TP2 - Form that the taxpayer will complete as they are preparing the GA 500 form. Most tax software includes this form as part of the process of claiming this credit.

SSO Low Performing
School Criteria

Based on 2018-2019 CCRPI scores, schools with the following scores are “low-performing schools” for the purposes of this law (Updated 12/2/19):

  • Elementary Schools: 2018-2019 CCRPI score of 66.1 or less

  • Middle Schools: 2018-2019 CCRPI score of 66.3 or less

  • High Schools: 2018-2019 CCRPI score of 66.2 or less

Governor’s Office of Student Achievement

Find Your School’s CCRPI Score