Georgia Code
Chapter 2A - Student Scholarship Organizations
§ 20-2A-3. Taxation Reporting Requirements for Student Scholarship Organizations

(4.1) The total number of scholarship recipients and the average scholarship dollar amount by each county within which any scholarship recipient resides;
Such report shall also include a copy of the audit conducted pursuant to paragraph (5) of Code Section 20-2A-2. The Department of Revenue shall post on its website the information received from each student scholarship organization pursuant to paragraphs (1) through (5) of this subsection and the report of the student scholarship organization’s most recent audit conducted pursuant to paragraph (5) of Code Section 20-2A-2 , except that no information of confidential taxpayer information contained in such audit report shall be posted or otherwise disclosed to the public by the Department of Revenue.
History. Code 1981, § 20-2A-3 , enacted by Ga. L. 2008, p. 1108, § 1/HB 1133; Ga. L. 2011, p. 529, § 1/HB 325; Ga. L. 2013, p. 1061, § 33C/HB 283; Ga. L. 2018, p. 644, § 3/HB 217; Ga. L. 2022, p. 150, § 1-2/HB 517.
The 2018 amendment, effective May 7, 2018, substituted the present provisions of the introductory paragraph of subsection (a) for the former provisions, which read: “Each student scholarship organization must report to the Department of Revenue, on a form provided by the Department of Revenue, by January 12 of each tax year the following:”; substituted the present provisions of paragraph (a)(4) for the former provisions, which read: “The total number of families of scholarship recipients who fall within each quartile of Georgia adjusted gross income as defined and reported annually by the Department of Revenue and the average number of dependents of recipients for each quartile; and”; added paragraph (a)(5); redesignated former paragraph (a)(5) as present paragraph (a)(6); substituted “paragraphs (1) through (5)” for “paragraphs (1) through (4)” in the ending undesignated paragraph of subsection (a) and near the middle of subsection (b). See Editor’s notes for applicability.
The 2022 amendment, effective July 1, 2022, in the introductory language of subsection (a), substituted “shall” for “must”, inserted “, subject to the time limits provided for in paragraph (5) of Code Section 20-2A-2,”, and substituted “Revenue, the following information” for “Revenue the following” at the end, added paragraph (a)(4.1), and added “and the report of the student scholarship organization’s most recent audit conducted pursuant to paragraph (5) of Code Section 20-2A-2, except that no information of confidential taxpayer information contained in such audit report shall be posted or otherwise disclosed to the public by the Department of Revenue” at the end of the last sentence in subsection (a); and substituted “Except for the allowable information included in the report of the audit conducted pursuant to paragraph (5) of Code Section 20-2A-2 and the information” for “Except for the information” at the beginning of subsection (b).
Editor’s notes.
Ga. L. 2011, p. 529, § 3/HB 325, not codified by the General Assembly, provides that the 2011 amendment shall be applicable to all taxable years beginning on or after January 1, 2011.
Ga. L. 2013, p. 1061, § 33E/HB 283, not codified by the General Assembly, provides, in part, that this Code section shall apply to all taxable years beginning on or after January 1, 2013.
Ga. L. 2018, p. 644, § 6/HB 217, not codified by the General Assembly, provides that this Code section “shall be applicable to tax years beginning on or after January 1, 2019.

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