SB 446 Georgia Senate · 2025-2026 Regular Session

Student Scholarship Organizations; State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; provide

Summary

A BILL to be entitled an Act to amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; to provide for legislative intent; to provide for rules and guidelines; to provide for definitions; to make conforming changes; to amend Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, so as to make a conforming change; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House Passage

Governor

Introduced Feb 2, 2026 Last action Mar 31, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed Senate → LC 59 0441S/hss · 3 edits

MINOR

The bill was amended to replace the original Senate version with a House substitute that streamlines the language and adds specific restrictions to prevent state agencies from creating rules that conflict with federal law. The changes also update the list of affected code sections to include provisions on prohibited entities and penalties, ensuring the legislation aligns with new federal scholarship tax credit requirements.

Scope change

The bill's scope was expanded to explicitly include Code Section 20-2A-2.1 (prohibited entities) and Section 20-2A-7 (penalties) in the list of sections being amended to replace 'chapter' with 'article'.

REQUIREMENT

Added a new provision explicitly restricting state agencies from adopting rules or regulations that expand, interpret, limit, or are not aligned with federal law regarding the tax credit.

TECHNICAL

Updated the list of code sections to be amended to include Section 20-2A-2.1 (entities prohibited from being scholarship organizations) and Section 20-2A-7 (penalties).

Reorganized the bill text to remove the original sponsor list and replace it with a statement indicating this is a House substitute, while refining the legislative findings and purpose language.

Floor votes · Senate Feb 18, 2026

How they voted

31–18

Passed · 2 other

Total votes 51

Feb 18, 2026

D Democratic20

18 Nay 2

90% Nay

R Republican31

31 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 20, 2026

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Feb 18, 2026

Upper · Passed

Senate Passed/Adopted

upper

Feb 18, 2026

Upper · Passed

Senate Engrossed

upper

Feb 12, 2026

Upper · Passed

Senate Committee Favorably Reported

upper

Feb 3, 2026

Committee

Senate Read and Referred

upper

Feb 2, 2026

Introduced

Senate Hopper

upper

20 primary · 0 co-sponsors