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HB328 • 2025

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

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

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Carpenter, Kasey
Last action
2026-05-11
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The provided bill text excerpt is a PDF file header containing binary data, so no specific dollar amounts or dates could be extracted from it.

HB328: Increasing Tax Credit Limits for Student Scholarship Contributions

This law increases the total yearly limit on tax credits available to people who donate money to student scholarship organizations and gives donors more time after preapproval to make those donations.

What This Bill Does

  • Increases the annual aggregate limit for tax credits given for certain contributions to student scholarship organizations.
  • Increases the amount of time allowed after being preapproved to make these contributions.

Terms To Know

Annual aggregate limit
The maximum total amount of tax credits available in one year for qualifying donations.
Student scholarship organizations
Groups that receive contributions to provide scholarships, as referenced by the bill's title and summary.

Limits and Unknowns

  • The official text does not state the specific dollar amounts for the new limits.
  • The exact number of days or months added to the contribution deadline is not specified in the provided summary.
  • Details on how preapproval works are not included in the source material.

Bill History

  1. 2026-05-11 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

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