Georgia's Qualified Education Expense Tax Credit Program
Georgia Student Scholarship Organization

HB 325 Defines an Eligible Student

“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 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.”

Georgia Department of Education Defines Enroll and Attend

Enroll - “The registration of a student in the local school system of residence. A parent, guardian, or other person residing within this state having control or charge of any child or children, or the student (in the case of an emancipated minor) provides the local school system with the appropriate documentation. Once enrolled, the child shall be eligible to attend the assigned school”

Attend - “A student's physical presence in the educational programs for which he or she is enrolled.”


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