Issue Date: July 1, 2000
Effective for tax years beginning on or after January 1, 2001.
RE: Driver Education Credit
The Georgia Legislature passed House Bill 1532, which enacted Georgia Code Section
48-7-29.5. This bill establishes, for tax years beginning on or after January 1,
2001, a credit for amounts expended for a dependent minor child for a successfully
completed course of driver education. Georgia Code Section 48-7-29.5 reads as follows:
- A taxpayer shall be allowed a credit against the tax imposed by
Code Section 48-7-20 with respect to the amount expended by such taxpayer for
a completed course of driver education for a dependent minor child of such taxpayer
at a private driver training school licensed by the Department of Public Safety
under Chapter 13 of Title 43, 'The Driver Training School License Act,' except as
otherwise provided by this Code section. The amount of such tax credit per dependent
minor child of a taxpayer shall be the actual amount expended for such course, or
$150.00, whichever is less.
- (1) The tax credit provided by this Code section shall be allowed not more than
once for each dependent minor child of a taxpayer.
(2) In no event shall the aggregate amount of the tax credit provided by this Code
section exceed the taxpayer's income tax liability.
- No credit shall be allowed
under this Code section with respect to any driver education expenses either deducted
or subtracted by the taxpayer in arriving at Georgia taxable net income or with
respect to any driver education expenses for which amounts were excluded from Georgia
net taxable income.
- No credit shall be allowed under this Code section unless the taxpayer submits with
the claim for such credit written proof of the successful completion of the course
of driver education by the dependent minor child and the amount expended by the
taxpayer for such course.
- The commissioner shall promulgate any rules and regulations necessary to implement
and administer this Code section."
Question 1: Does an amount expended, for a completed course of driver education,
to a private or public high school qualify for this credit?
Answer 1: No, Georgia Code Section 48-7-29.5(a) indicates that only "the amount
expended for a completed course of driver education at a private driver training
school" qualifies for this credit. A private driver training school
is one which is primarily engaged in offering driving instruction.
Question 2: What type of documentation is required to be submitted with the return
when the credit is claimed?
Answer 2: Georgia Code Section 48-7-29.5(d) indicates that no credit is allowed
unless both of the following is attached to the return:
- Written proof of the successful completion of the course.
- Written proof of the amount expended for the course.
Question 3: Would a completed course of driver education include additional courses
offered by private driver training schools such as defensive driver education courses?
Answer 3: Yes, Georgia Code Section 48-7-29.5 does not limit the type of course,
but only specifies that it has to be a course of driver education. However, as Georgia
Code Section 48-7-29.5(b)(1) indicates, the credit is only allowed once for each
dependent minor child.
Question 4: Can any unused credit be carried back or forward to other tax years?
Answer 4: No, Georgia Code Section 48-7-29.5 does not provide for any type of carryover.
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