When the Georgia Department of Audits and Accounts (DOAA) released its deep‑dive on the Qualified Education Expense (QEE) Tax‑Credit Program in June 2023, the headline was unmistakable: the initiative reduces state costs by roughly $28 million and local costs by as much as $33 million each year—a combined saving of $61.4 million. Goal Scholarship Below, we unpack that finding, explore the report’s wider economic conclusions, and explain why the results matter to parents choosing schools and taxpayers directing their state income‑tax dollars.
What the Audit Actually Measured
The DOAA team compared two buckets of money:
- Foregone revenue — the value of tax credits claimed by donors.
- Avoided spending — the per‑pupil costs public schools no longer incur when scholarship recipients move to accredited private schools.
Because scholarship students must otherwise attend (or be eligible for) public school, most are true “switchers.” When switchers leave, districts shed variable costs—transportation, some staffing, supplies—without losing their entire funding stream. The result: public savings exceed credits granted.
Key stat: the $120 million cap on credits equals less than 0.5 % of Georgia’s $26 billion public‑school budget. Goal Scholarship
Beyond the Balance Sheet: Academic & Economic Upside
The auditors went further, reviewing empirical studies on private‑school choice. They found links between scholarship programs and:
- Higher test scores
- Increased college enrollment and completion
- Projected lifetime wage gains
Those wage gains create a long‑term revenue boost for the state as graduates earn—and pay taxes on—higher incomes. Another positive ripple the report highlights is lower crime rates, which carry their own fiscal benefits. Goal Scholarship
Who Benefits Most Right Now?
According to program data the audit cites:
- 68 % of scholarships go to families earning below 250 % of the poverty line (about $70 k for a family of four).
- 86 % flow to households below 400 % of poverty. Goal Scholarship
That means the savings—and the improved outcomes—are concentrated among Georgia students who face the steepest financial barriers to an ideal education.
For Taxpayers: Turning a State Liability into a Community Asset
The math is straightforward:
- Apply for the state credit (two‑minute online form).
- Once the Department of Revenue approves, redirect a portion of your 2026 tax bill to scholarships instead of the general fund.
- Claim a dollar‑for‑dollar credit when you file.
Because demand regularly outstrips the $120 million cap on Day 1, early applicants avoid proration and preserve the full credit. If the audit’s savings story inspires you, complete your request well before December 31 through GOAL’s secure portal.
Ready to start? Visit the tax‑credit application and reserve your 2026 spot.
For Families: Scholarships That Stretch State Dollars
The same pool of redirected taxes funds tuition aid averaging about $4,500 per student—often enough to bridge the gap between what a family can pay and the cost of a mission‑aligned private school. If you’re exploring options:
- Review eligibility and deadlines with your preferred campus.
- Submit the school’s brief scholarship application.
- Work with the admissions team to assemble verification documents.
A step‑by‑step outline lives in the GOAL scholarship guide.
Policy Outlook: Why the Cap Could (and Should) Rise
Georgia lawmakers lifted the ceiling from $100 million to $120 million in 2022 after seeing multi‑year oversubscription. Now the DOAA’s savings estimate and evidence of unmet student demand strengthen calls for another increase. Raising the cap would:
- Extend scholarships to thousands more students, especially in low‑income areas.
- Amplify fiscal savings—the audit shows each additional scholarship deepens the surplus.
- Attract business participation by guaranteeing larger credits.
Stakeholders who value both balanced budgets and educational choice have a data‑driven case to share with legislators.
Takeaways & Next Steps
- The state’s own auditors confirm that tax‑credit scholarships create a net gain for Georgia’s finances and its future workforce.
- Parents gain access to schools that better fit their children, while taxpayers keep their money working locally.
- Act early—whether you’re applying for the credit or for tuition assistance—to ensure you’re included before caps or award cycles close.
Redirected taxes, measurable savings, and stronger academic trajectories: Georgia’s audit makes it clear that the QEE program is more than a policy experiment—it’s a proven investment in students and state alike.
Source: Georgia Department of Audits and Accounts, “Analysis of the Qualified Education Expense Credit Program,” June 2023.