O.C.G.A.
O.C.G.A.

20-2A-1 (2019)

Definitions

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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As used in this chapter, the term:

(1) “Eligible student” means a student who is a Georgia resident who, immediately prior to receiving a scholarship or tuition grant under Code Section 20-2A-2 and enrolling in a qualified school or program, was enrolled in and attended for at least six weeks a Georgia secondary or primary public school or who is eligible to enroll in a qualified first grade, kindergarten program, or pre-kindergarten program; provided, however, that if a student is deemed an eligible student pursuant to this paragraph, he or she shall continue to qualify as such until he or she graduates, reaches the age of 20, or returns to a public school, whichever occurs first; and provided, further, that the enrollment and six-week public school attendance requirements shall be waived in the case of a student who, based on the school attendance zone of his or her primary residence, is or would be assigned to a public school that the Office of Student Achievement determines to be a low-performing school, who is the subject of officially documented cases of school based physical violence or student related verbal abuse threatening physical harm, or who was enrolled in a home study program meeting the requirements of subsection (c) of Code Section 20-2-690 for at least one year immediately prior to receiving a scholarship or tuition grant under Code Section 20-2A-2.

(2) “Qualified school or program” means a nonpublic pre-kindergarten program, primary school, or secondary school that:

(A) Is accredited or in the process of becoming accredited by one or more entities listed in subparagraph (A) of paragraph (6) of Code Section 20-3-519; and

(B) Is located in this state, adheres to the provisions of the federal Civil Rights Act of 1964, and satisfies the requirements prescribed by law for private schools in this state.

(3) “Student scholarship organization” means a charitable organization in this state that:

(A) Is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and obligates for scholarships or tuition grants at least 90 percent of its annual revenue received from donations for scholarships or tuition grants to allow students to attend any qualified school of their parents’ choice; and

(B) Provides educational scholarships or tuition grants to eligible students without limiting availability to only students of one school.

History

Code 1981, § 20-2A-1, enacted by Ga. L. 2008, p. 1108, § 1/HB 1133; Ga. L. 2011, p. 529, § 1/HB 325; Ga. L. 2013, p. 1061, § 33A/HB 283.

Annotations

Editor’s notes. Ga. L. 2011, p. 529, § 3/HB 325, not codified by the General Assembly, provides that the 2011 amendment shall be applicable to all taxable years beginning on or after January 1, 2011. Ga. L. 2013, p. 1061, § 33E/HB 283, not

codified by the General Assembly, provides, in part, that this Code section shall apply to all taxable years beginning on or after January 1, 2013. U.S. Code. The Civil Rights Act of 1964, referred to in subparagraph (2)(B), is codified at 42 U.S.C. § 2000a et seq. Section 501(c)(3) of the Internal Revenue Code, referred to in subparagraph (3)(A), is codified at 26 U.S.C. § 501(c)(3).

Notes of Decisions
Cited in 3 cases, 2009–2017 · leading case: Gaddy v. Georgia Dep't of Revenue, 802 S.E.2d 225 (Ga. 2017).
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Gaddy v. Georgia Dep't of Revenue, 802 S.E.2d 225 (Ga. 2017). · cites it 2× “See OCGA § 20-2A-1 et seq. In summary, the tax credit statute permits Georgia taxpayers to take a dollar-for-dollar credit against their Georgia income tax liability for donations to SSOs of up to $1,000 per individual taxpayer or $2,500 for married taxpayers filingjointly.”
Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009). “[3] A "qualified school" is defined by statute as "a nongovernmental primary school or secondary school or a preschool for handicapped students that is located in this state, that does not discriminate on the basis of race, color, handicap, familial status or national origin and…”
Georgia Dep't of Revenue v. Raymond Gaddy (Ga. 2017). · cites it 2× “See OCGA § 20-2A-1 et seq. In summary, the tax credit statute permits Georgia taxpayers to take a dollar-for- dollar credit against their Georgia income tax liability for donations to SSOs of up to $1,000 per individual taxpayer or $2,500 for married taxpayers filing jointly.”
— 20-2A-1(3)(A) — 1 case
Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009). “[3] A "qualified school" is defined by statute as "a nongovernmental primary school or secondary school or a preschool for handicapped students that is located in this state, that does not discriminate on the basis of race, color, handicap, familial status or national origin and…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.