The program, called the Education Freedom Tax Credit, was created by federal lawmakers and is set to launch in 2027. Georgia opted in earlier this year under a partnership between the state and the Internal Revenue Service announced by Gov. Brian Kemp. The program is uncapped, meaning any taxpayer in the country could donate. By 2030, it could generate $26 billion annually — enough to support millions of students nationwide, according to estimates from the U.S. Treasury and IRS. Some experts say it could eventually become the largest federal resource available to those students.

But the program's structure has raised concerns. Unlike traditional vouchers, the tax credit does not necessarily direct money to private school tuition. Instead, it allows individuals and corporations to donate to scholarship-granting organizations and receive a tax credit in return. Those organizations then provide grants to students for expenses such as tuition, tutoring, special education services, books and transportation. Some programs could also distribute money directly to families.

"It's a little confusing, but we'll get there," said Buzz Brockway, executive director of the Georgia Public Policy Foundation, describing the program as a grant for private school tuition or similar expenses.

Ashley Young, a senior education analyst at the Georgia Budget and Policy Institute, said she believes the program would hurt public schools more than it would help. "This program would ultimately use public revenue to provide private school vouchers, and that does not help the many school systems in our state that are already facing declining enrollment and budget cuts," Young said. She added that districts are already dealing with rising costs and staffing shortages, and that the new program could divert resources away from public schools.

Others see opportunity. Fred Jones, director of advocacy at the Southern Education Foundation, said the program could benefit students in areas where public schools are struggling. "We've got to make sure that the students who need it most have access to a good school," Jones said. He noted that the program could fund tutoring and other high-impact services, but he also warned that oversight and accountability are essential. "That's a high-impact investment, but it doesn't focus on building a new school," he said.

In Georgia, several districts are already studying whether to opt in. Fulton County Schools said it has not yet made a decision but is gathering information and working with community partners. "We're still in the process of figuring out what's best for our students," a spokesperson said. Other districts, including Marietta City Schools and Cobb County Schools, said they are also evaluating the program.

The program's launch comes as Georgia's existing school choice programs continue to expand. The state's Special Needs Scholarship, started in 2007, provides vouchers for students with disabilities to attend private schools. The Qualified Education Expense Tax Credit, started in 2008, allows individuals and corporations to donate to scholarship organizations in exchange for tax credits. And the Georgia Promise Scholarship, launched in 2025, provides up to $6,500 per student for families to use at participating private schools.

The new federal program is expected to be a topic of debate in the coming legislative session, as lawmakers and education advocates grapple with how to implement it and what it means for public school funding. For now, districts are bracing for impact. "It's a huge issue and there are a lot of unanswered questions," Young said. "We're essentially doing our best to understand what the program will look like and how it will affect our schools."