Georgia Form It-Qee-Tp1 - Qualified Education Expense Credit Preapproval Form Page 3
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Georgia Form IT-QEE-TP1
(Last Rev. 6/12)
Qualified Education Expense Credit Preapproval Form
Version 2
Georgia Department of Revenue
Instructions
The Official Code of Georgia Annotated Section 48-7-29.16 establishes an income tax credit for qualified education
expenses.
A credit is allowed for the expenditure of funds by the taxpayer to a student scholarship organization, operating
pursuant to Chapter 2A of Title 20, which uses the contribution for tuition and fees for a qualified school or
program.
Definitions: For purposes of the credit, the term:
(1) “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.
(2) “Eligible student” means a student who is a Georgia resident enrolled in a Georgia secondary or primary
public school or 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 O.C.G.A. § 20-2A-1(1), 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.
(3) “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.
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