2026 Qualified Education Expense Credit Cap

The Qualified Education Expense (QEE) Credit Cap is $120 million

For preapprovals processed through the date of this report, $120,000,000 of the $120 million cap has been preapproved. 

Submitting a Request for Preapproval

Monthly QEE Tax Credit Reports

  • January 2026

    Publish Date: January 22, 2026

    As of January 3, 2026, there is $0 remaining in the cap.

  • February 2026

    Publish Date: February 20, 2026

    As of January 3, 2026, there is $0 remaining in the cap.

2026 Calendar Year Federal Poverty Level Information

O.C.G.A. § 20-2A-3 requires SSOs to report certain information based on the Federal Poverty Levels (in place of quartile information). Federal Poverty Level for this purpose means the poverty guidelines issued each year in the Federal Register by the Department of Health and Human Services. For scholarship recipients in the 2026 calendar year (for purposes of the Form IT-QEE-SSO2 due on January 12, 2026), the 2026 Federal Poverty Level information is listed below.

2026 Poverty Guidelines for the 48 Contiguous States and the District of Columbia

Persons In Family/HouseholdPoverty Guideline
1$15,960
2$21,640
3$27,320
4$33,000
5$38,680
6$44,360
7$50,040
8$55,720
Families/households with more than 8 membersAdd $5,680 for each additional person