This bill would amend Chapter 2A of Title 20 of the O.C.G.A. to require that schools enrolling students who utilize a scholarship or tuition grant from a student scholarship organization be subject to the open records act. The schools would also have to report annually:

1.      The total number of scholarship students enrolled who utilize funds from a student scholarship organization;

2.      The total dollars received by the school from such a program with a listing of amounts per individual student (withholding identifying information);

3.      Non-identifying data of the scholarship students with the name of the school attended and the dates attended; and

4.      Aggregated demographic data of the scholarship students attending such a school or program with respect to race, ethnicity, and gender.

          The tax credit would be disallowed if the taxpayer swaps donations with another taxpayer to benefit either taxpayer’s dependent, and it would remove the annual adjustment on the $50 million tax credit cap.