Georgia opts in to new federal school voucher program. Here’s what to know.

Georgia is opting in to the first-of-its-kind federal voucher program created by lawmakers last year, Gov. Brian Kemp announced Tuesday.

The voucher program will be a new pathway for K-12 students in Georgia to get money to cover private school tuition and other education expenses.

“Just as we trust Georgians know best how to spend their tax dollars, we also trust families to make the best decisions for their child’s education,” Kemp said Tuesday at a news conference at the Capitol.

Congress created a federal school voucher program in 2025 as part of the One Big Beautiful Bill Act. Individual taxpayers can donate up to $1,700 to fund scholarships, in exchange for a discount of the same amount on what they owe in federal taxes. There’s no cap on how much money the program can receive every year, and there’s no end date. The program begins next year.

The IRS in December announced a way for states to opt in to the credit.

“That’s probably the happiest I’ve ever been signing an IRS form,” Kemp joked Tuesday.

Georgia is one of the few states in the country to announce its intent either way. Only eight other states, including Louisiana, Tennessee and Texas, have said they will be participating, according to legislation tracker Ballotpedia.

Critics of the program have said it will disproportionately benefit wealthy families who are more likely to apply for the funds, and it will drain money from public schools. But proponents say it will empower families if public school isn’t working for them.

There are still many unknowns related to the program, such as how much revenue it could bring in and how many people will apply for a scholarship.

“I would think it’d be a good many,” Kemp said.

Only students whose families make up to 300% of their county’s median income qualify to receive a scholarship, meaning most Georgia families would qualify. In Fulton County, for example, households that earn up to about $275,000 per year would qualify.

After the first few years, the program could divert $2.7 billion to $6.1 billion in federal tax revenue annually, estimates Kristin Blagg, a principal research associate at the left-leaning Urban Institute. Other estimates put the revenue from the program much higher. The nonpartisan Institute on Taxation and Economic Policy suggests the cost could be tens of billions of dollars. It will depend on how many people participate.