In 2008, the Georgia General Assembly passed House Bill 1133, and Governor Sonny Perdue

 signed the bill into law on May 14.  This law permits Georgia taxpayers to receive an income tax

 credit by donating to Ideate Education Empowerment, Inc., a state-approved Student Scholarship 

 Organization (SSO).

 Ideate Education Empowerment, Inc., a Student Scholarship Organization, accepts redirected income

 tax liability donations from individuals, couples and corporations and grants scholarships to students in 

 grades K-12.

 The amount of the credit that exceeds the taxpayer’s or corporation’s income tax liability may be used against  the next succeeding five years’ tax liability.

Mail form to:

Georgia Department of Revenue

Qualified Education Expense Credit

1800 Century Blvd NE    Suite 8301

Atlanta, GA 30345

 If you do not have a Georgia state tax liability, or do not want to take advantage

of the tuition tax credit, but  would like to donate, visit the link for instructions.

 http://Ideateedu.org/support-ieei.htm

 The taxpayer must mail their contribution to Ideate within 30 days of the

 date of the pre-approval notice.

 The total amount of tax credits granted each calendar year by the Georgia Department of

 Revenue cannot exceed $50 million.  All approvals are based on a first come, first served basis.

 Allocates 90% of its tuition tax credit annual revenue for scholarships to allow students to attend a 

 qualified school of their parents’ choice.

 Provides educational scholarship or tuition grants to eligible students without limiting availability

 to only students of one school.

 Students must reside in the state of Georgia and are enrolled in a Georgia secondary or primary

 public school.

 Tax credits will not be allowed if the taxpayer designates the approved qualified expenses for direct benefits of any dependent of the taxpayer.

 Yes, accredited private schools may be designated to receive Georgia’s Tuition Tax Credit

 Scholarship dollars.

http://public.doe.k12.ga.us/pea_policy.aspx?PageReq=PEAHB1133

 No.  A school voucher, also called an education voucher, is a certificate issued by the government

 which parents can use to pay for educating their children in a school of their choice, other than their  

 assigned district public school. There is no direct tax credit or deduction under the voucher program.

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