Like any parent, I believe my daughters, Sierra and Ayana, have enormous potential and deserve the best education possible.

My wife and I do not own a house in one of the finest school-attendance zones in the state. We love our west Cobb County community, but some of the schools in the area have made the failing list.

Thanks to federal law, my daughters were able to transfer to a better public elementary school when their elementary school didn't improve. But when Sierra moves up to middle school in two years, she must return to our neighborhood middle school — one with barely passing academic marks and noted discipline problems.

I wish I could afford to send my precious daughters to a private school where classes are smaller and discipline is not an issue. But this is not financially practical for us right now.

That's why I was delighted to learn about a proposal, HB 1133, before the General Assembly to generate $50 million in scholarships for public school students to transfer to private schools. The money would come from corporations, individuals and couples who want a tax credit when they prepare their state income taxes.

This idea, known as the Tuition Tax Credit Act, is similar to programs in Florida, Arizona, Pennsylvania, Iowa and Rhode Island where individuals and corporations such as Burger King, Marriott, Wachovia and many others donate to nonprofit groups that distribute scholarships to kids who need them.

So many folks have the opportunity to pick where they live to make sure their children attend the finest schools. Others can afford to enroll their children in elite academies. For those of us who just get by, any opportunity other than our neighborhood school would be a godsend.

School choice has become a controversial subject to some in the political world. But to others including me, it is the civil rights issue of the 21st century. That's because most failing schools serve children of color — whether African-American or Hispanic. Scholarships would be a great equalizer.

To provide these children, all children, an option other than the neighborhood school should be a right under the law. No one should tell me that my two daughters have to attend one school and one school only under risk of great academic or even physical harm. It is a chance my daughters shouldn't have to take.

Under the proposed tax credit bill before the Georgia House, individuals could donate up to $1,000 annually and have it credited toward taxes owed the state. Couples could donate up to $2,500. Corporations could donate up to 75 percent of taxes due. There would be a statewide cap of $50 million annually. That's a lot of scholarships for children in need.

You always hear about companies donating to the United Way or the Red Cross or other charities. It would be nice if tax credits became law and Georgia's largest corporations such as Lockheed, Delta or Coca-Cola helped fund scholarships for kids. It would provide them a tax break and create a lot of community gratitude.

Our society is built on choices. We can pick what we eat, what doctor to see when we get sick, or even our cellphone provider. But when it comes to education, children shouldn't be denied a choice of an excellent education just because their parents can't afford an Alpharetta address.

Sierra and Ayana's entire future is ahead of them. But what they make of their lives may depend on the type of education they get in these most impressionable years. Adoption of a tuition tax credit program for Georgia would be a great equalizer that would give my children and many others a chance at the same future as those attending Georgia's finest public and private schools.

Andre O'Brien of Powder Springs is an executive trainer.