Georgia Special Needs Scholarship (GSNS) 2026-27

How the Georgia Special Needs Scholarship Actually Works

The Georgia Special Needs Scholarship (GSNS) is a state voucher program enacted under Senate Bill 10 and codified at O.C.G.A. § 20-2-2110 through § 20-2-2118. The Georgia Department of Education's Division of Special Education Services and Supports runs the program. It lets parents of qualified students with disabilities transfer state Quality Basic Education (QBE) funds toward tuition at participating private schools or approved transfer public school districts.

GaDOE's Georgia Special Needs Scholarship page describes the program in two sentences:

• "The Georgia Special Needs Scholarship (GSNS) program provides scholarships for qualifying Georgia public school students with an Individualized Education Plan (IEP) or a 504 Plan in specified areas during the previous school year who meet the requirements to qualify for an award."
• "These scholarship funds may be used to offset the cost of attending a private school that participates in the scholarship program."

The legislative findings in O.C.G.A. § 20-2-2111 state the purpose:

• "Students with disabilities have special needs that merit educational alternatives which will allow students to learn in an appropriate setting and manner;"
• "Parents are best equipped to make decisions for their children, including the educational setting that will best serve the interests and educational needs of their children;"

GSNS is a restricted voucher rather than an education savings account. Under O.C.G.A. § 20-2-2116, the state pays through four quarterly warrants made payable to the parent and mailed to the private school. The parent restrictively endorses each check to the school, which deposits it against tuition. The money cannot pay for homeschooling materials, therapy outside school tuition, or direct reimbursements to families.

O.C.G.A. § 20-2-2116(e) sets the payment calendar:

• "Upon proper documentation received by the department, the department shall make quarterly scholarship payments to the parents of scholarship students on or before October 15, December 15, February 15, and May 15 for quarterly periods corresponding, respectively, to August 1 through September 30, October 1 through November 30, December 1 through the last day of February, and March 1 through May 31 during each academic year in which the scholarship is in force."
• "The initial payment shall be made upon evidence of admission to the participating school, and subsequent payments shall be made on evidence of continued enrollment and attendance at the participating school."

GaDOE's "How Payments are Made" sheet adds these rules for parents:

• "The GaDOE is authorized to make one payment per student per quarter and is not authorized to make any partial or retroactive payments."
• "Scholarship funds received through the GSNS Program are only intended to offset the tuition and fees charged by a private school."
• "Parent(s) cannot remove a scholarship check from a school's premises and cannot refuse to endorse a check; either or both could result in forfeiture of the scholarship."
• "A student must be enrolled and attending an authorized private school for a majority of school days during a payment cycle to be eligible to receive a payment for that cycle."
• "Important: The GaDOE cannot honor requests for early payment."

How does the SB10 calculator work?

The SB10 calculator is GaDOE's GSNS Eligibility Calculator, and it gives you your child's award letter for the 2026-27 school year. Open the calculator, pick 2026-2027, enter the last public school system your child attended and the student details it asks for, then print the award letter and give it to an approved private school. If your child does not show up, GaDOE asks families to file a Parent Inquiry Form and allow 5 to 7 business days for an answer. Students who qualify through a 504 plan often need that form, as the next section explains.

The calculator screen tells parents:

• "The scholarship calculator is available for the 2026-2027 school year. Please print the award letter and take it to an approved private school."

GaDOE's payment guidance explains why that printout matters:

• "Print the award sheet generated by the scholarship calculator. It is the only proof needed of a student's eligibility."
• "A parent/guardian must provide a copy of the student's scholarship award sheet to the private school."
• "Without notification of a student's eligibility, the private school will not report the student as enrolled in the GSNS Program to the GaDOE."

If the award letter does not appear, the Parent Inquiry Form and the GSNS page say:

• "This form should be completed only if your student's award letter is not accessible through the scholarship calculator."
• "Once this form is submitted, the GSNS program staff will review your information and contact you with information about your student's GSNS status."
• "Inquiries are answered in the order in which they are received. Please allow 5-7 business days for a response."

Deadlines and award reviews come from the statute. O.C.G.A. § 20-2-2114(a)(5) requires that:

• "The parent submits an application for a scholarship to the department no later than the deadline established by the department; provided, however, that the department shall establish periodic application deadlines during the school year, which shall occur no less frequently than on September 15, December 15, and February 15 of each school year, for a student to transfer."

If you think the award is too low, O.C.G.A. § 20-2-2117(b)(2) provides:

• "Within 30 calendar days of receipt of the actual scholarship amount, a parent of a scholarship student who believes that such student's program weights have been incorrectly reported by the local school system may make a request in writing to the department for a review of the accuracy of the local school system's reported program weights."
• "The department shall provide a written response within 30 days of receipt of the parent's written request."

Where is the GSNS participating private school list?

GaDOE posts the 2026-27 Participating Private School List on its Georgia Special Needs Scholarship page, in the Information for GSNS Families section. Check that the school is on this year's list before you sign an enrollment contract, then ask the school for its tuition, fees and the services it bills separately. Sources: GaDOE GSNS page and calculator, checked October 19, 2026.

Under O.C.G.A. § 20-2-2115(a), a school on that list must, among other things:

• "Have a physical location in Georgia where the scholarship students attend classes and have direct contact with the school's teachers;"
• "Comply with all health and safety laws or codes that apply to private schools;"
• "Employ or contract with teachers who hold a bachelor's degree or higher degree or have at least three years of experience in education or health and annually provide to the parents the relevant credentials of the teachers who will be teaching their students."

The same Code section rules out two settings:

• "A home school operating under the provisions of Code Section 20-2-690 shall not be eligible to enroll scholarship students."
• "Residential treatment facilities licensed or approved by the state shall not be eligible to enroll scholarship students."

Eligibility Rules and the Section 504 Verification Protocol

Eligibility under O.C.G.A. § 20-2-2114 depends on prior-year public school enrollment, documented in the October and March Full-Time Equivalent (FTE) counts. Students with an active Individualized Education Program (IEP) generate weighted special education funding segments under the state Quality Basic Education formula.

O.C.G.A. § 20-2-2112(5) defines the attendance test:

• "'Prior school year in attendance' means that the student was enrolled and reported by a public school system or school systems for funding purposes during the preceding October and March full-time equivalent (FTE) program counts in accordance with Code Section 20-2-160."

GaDOE's guide "Qualifying for a scholarship with an Individualized Education Plan (IEP) or 504 Plan" lists the IEP route:

• "The student's parent currently resides within Georgia and has been a Georgia resident for at least one calendar year however, that the one-year requirement shall not apply if the student's parent is an active-duty military service member stationed in Georgia within the previous year;"
• "The student had an Individualized Education Plan (IEP) in effect during the previous school year;"
• "The student spent the prior school year in attendance at a Georgia public school."

For kindergarten, the same GaDOE guide requires that:

• "The student received preschool special education or related services pursuant to Section 619 of Part B of the federal Individuals with Disabilities Education Act in the previous school year prior to participating;"
• "The student must be entering Kindergarten in the current school year;"
• "The student must attain the age of five on or before September 1, for upcoming school year in which the student will participate"

The 504 route is narrower. O.C.G.A. § 20-2-2114(a)(3)(B) covers a student who "has a Section 504 Plan relating to one or more conditions that are included among the conditions which shall be identified by the State Board of Education for the purposes of this Code section and which shall, at a minimum, include the following:"

• "Attention deficit hyperactivity disorder (ADHD);"
• "Autism spectrum disorder;"
• "Bipolar disorder;"
• "Cancer;"
• "Cerebral palsy;"
• "Cystic fibrosis;"
• "Deafness;"
• "Down syndrome;"
• "Drug or alcohol abuse;"
• "Dual sensory impairment;"
• "Dyslexia;"
• "Emotional or behavioral disorder;"
• "Epilepsy;"
• "Hearing impairment;"
• "Intellectual disability;"
• "Muscular dystrophy;"
• "Specific learning disability;"
• "Spina bifida;"
• "Traumatic brain injury;"
• "Visual impairment; or"
• "Any rare disease identified by the National Institutes of Health's Genetic and Rare Diseases Information Center's list of rare disease disorders."

The next clause, O.C.G.A. § 20-2-2114(a)(3)(B)(ii), says: "The State Board of Education shall adopt rules to provide for the verification that a student who qualifies for this scholarship through a Section 504 Plan has met the eligibility requirements."

District compliance staff run Section 504 accommodation plans (under the Rehabilitation Act of 1973) locally, and those plans carry no state special education FTE funding weight. If you enter a 504 student's GTID into the public calculator, it usually returns an unverified status. Send GaDOE a Parent Inquiry Form with a copy of the signed Section 504 plan. State specialists confirm prior-year attendance with the district special education coordinator, then issue a manual scholarship award certificate based on state base funding weights.

Bypassing Prior-Year Public School Attendance: Statutory Exceptions

The law generally requires public school enrollment on both the October and March FTE count dates of the prior school year. Under O.C.G.A. § 20-2-2114(a)(3), the State Board of Education can waive this requirement case by case for a student's specific medical or behavioral needs. A diagnosis alone does not qualify a student. Parents file GaDOE's medical waiver application with a hardship statement and a medical statement from a licensed physician or licensed psychiatrist who is currently treating the student, and the State Board of Education decides. Submit the GaDOE Medical Waiver Application with clinical documentation before the student enrolls in private school. The prior-year requirement does not apply at all when a parent is an active-duty military service member stationed in Georgia within the previous year.

O.C.G.A. § 20-2-2114(a)(2) says the prior-year requirement "shall not apply if:"

• "The student's parent is an active duty military service member stationed in Georgia within the previous year;"
• "The student has been adopted or placed in a permanent guardianship from foster care pursuant to an order issued by a court of competent jurisdiction within the previous year;"
• "The student previously qualified for a scholarship pursuant to this article;"

GaDOE's guidance warns: "Please note that previously qualified only waives the prior school year in attendance provision, all other requirements including having an IEP in the previous school year and enrollment in a public school are still in effect."

The medical waiver application ("Request for Medical Waiver of Prior Year Attendance Requirement") sets out the review:

• "O.C.G.A. § 20-2-2114 (a)(3) authorizes the State Board of Education to waive the prior school year requirement, in its sole discretion, on a case-by-case basis, for specific medical or behavioral needs of students who have an IEP but did not spend all of the prior year in attendance at a public school."
• "The process for evaluating prior-year attendance waivers is handled on a case-by-case basis, and a student's medical diagnosis does not automatically qualify the student for a waiver."
• "Parent/Guardian Hardship Statement – A letter from the parent or guardian specifying the student's medical and/or behavioral need(s) and explaining how the diagnosis created a hardship that prevented the student from meeting the requirement of having spent the prior school year in attendance at a Georgia public school."
• "Efforts made to obtain an IEP or receive support services through the public school system;"
• "Include the student's diagnosis and prognosis;"
• "Be prepared by a licensed physician or licensed psychiatrist who is currently treating the student for the diagnosis presented;"
• "Be dated within one calendar year of the application; and"
• "A Copy of the Student's Current or Most Recent Individualized Education Program (IEP)"
• "Email the complete application file to gsnswaiver@doe.k12.ga.us."
• "If the application is complete, the application will be forwarded for review and decision by the State Board of Education."
• "The State Board holds regular monthly meetings with the exceptions of May, July, and October."
• "On average, the application review process is completed in 60-90 days."

The military application lists the proof GaDOE accepts:

• "Provide a copy of Permanent Change of Station (PCS) orders, deployment orders, military assignment orders, or other official military documentation demonstrating active-duty status and assignment to Georgia."
• "Once your application has been reviewed and processed, you will receive communication about your student's scholarship award and next steps."

Covering the Tuition Gap: Stacking GSNS with Georgia GOAL

Voucher values vary by student. The figures in the chart below describe the 2024-25 program year, not 2026-27 awards: approximately $532 at the low end, $7,767 on average, and more than $19,184 at the high end. For your child's current amount, use the GaDOE 2026-27 calculator or the official award notice.

The financial overview in GaDOE's 2024-2025 annual report reads:

• "Total amount of scholarship payments for all participating students: $51,501,504"
• "Range of scholarship amount for participating students: $532 - $19,184"
• "Average annual scholarship amount: $7,767"
• "Average annual tuition of participating private schools: $17,305"
• "Range of annual tuition of participating private schools: $2,200 - $77,000"

The award formula sits in O.C.G.A. § 20-2-2116:

• "The maximum scholarship granted a scholarship student pursuant to this article shall be an amount equivalent to the costs of the educational program that would have been provided for the student in the resident school system as calculated under Code Section 20-2-161 and, if a scholarship student has an Individualized Education Program (IEP), based upon services specified in the Individualized Education Program in place at the time of the most recent enrollment count, as described in Code Section 20-2-160. This shall not include any federal funds."
• "The amount of the scholarship shall be the lesser of the amount calculated in subsection (a) of this Code section or the amount of the participating school's tuition and fees, if applicable, including, but not limited to, fees for:"
• "Student assessment;" "Uniforms;" "Physical therapy, speech therapy, or occupational therapy;" "Transportation provided by the participating school;" "Meals;" "Summer school programs;" "Tutoring; and" "Other materials, services, or activities as authorized by the department."
• "If the participating school requires partial payment of tuition prior to the start of the academic year to reserve space for students admitted to the school, that partial payment may be paid by the department prior to the first quarterly payment of the year in which the scholarship is awarded, up to a maximum of $1,000.00, and deducted from subsequent scholarship payments."

The shortfall belongs to the family. O.C.G.A. § 20-2-2114(b) says: "Upon acceptance of the scholarship, the parent assumes full financial responsibility for the education of the scholarship student, including transportation to and from the participating school." GaDOE's payment sheet spells it out:

• "If tuition and fees charged by a private school are higher than the scholarship award, a parent is responsible for paying the additional costs."
• "If tuition and fees charged by a private school are less than the scholarship award, the lesser amount is paid."
• "Fees and tuition not covered by GSNS funds e.g. meals can be charged by private schools; parent(s) would be financially responsible for these fees."

Specialized private day schools in metro Atlanta (including Howard School, Cumberland Academy, Mill Springs Academy, and Lionheart School) charged average annual tuition of roughly $28,000 to $40,000 in 2024-25, so the voucher rarely covers the full cost. GaDOE's 2024-25 annual report lists Howard School at $39,578, Cumberland Academy of GA at $29,900, Mill Springs Academy at $29,043, and Lionheart School at $28,182. Families routinely close the gap by combining GSNS vouchers with Student Scholarship Organization (SSO) tax-credit grants through Georgia GOAL under O.C.G.A. § 20-2A-1. These scholarship organizations are funded by donations that taxpayers redirect from their state income tax, and they award need-based scholarships to the parents of eligible children who plan to attend private schools. GaDOE's Student Scholarship Organizations page says: "The Georgia Private School Tax Credit law (O.C.G.A. §§ 20-2A-1 – 20-2A-7) allows eligible private citizens and corporations to receive tax credits for donations to Student Scholarship Organizations (SSOs)." GaDOE's SSO FAQ adds: "The SSO scholarships are provided to parents not to schools. The SSO will determine if the school to which the parent chooses to send the child meets the criteria according to the law." It also answers the first parent question directly: "How do I get a scholarship for my child? Contact the SSO directly. All contact information is provided on the SSO List."

A new federal option starts January 1, 2027. The IRS Federal Scholarship Tax Credit page says: "Beginning Jan. 1, 2027, individual taxpayers may be able to claim a Federal Scholarship Tax Credit (FSTC) for certain cash contributions up to $1,700 to Scholarship Granting Organizations (SGOs)." Georgia is one of the 27 states the IRS listed in June 2026 as participating in the federal scholarship tax credit. The IRS announcement says: "For taxpayers to claim the tax credit of up to $1,700, they must contribute to an SGO located in a state that elects to participate in the FSTC program and submits a list of qualified SGOs." Those organizations fund K-12 scholarships for students in households earning no more than 300% of area median income. This federal credit is separate from Georgia GOAL's state credit, so ask any scholarship organization which program a grant comes from and whether it can be combined with GSNS at your school.

GSNS (SB 10) vs Georgia Promise Scholarship (SB 233)

Senate Bill 10 vouchers are separate from the Georgia Promise Scholarship Act enacted under Senate Bill 233 and codified at O.C.G.A. § 20-2B-20 et seq. The Promise Scholarship is an education savings account capped at $6,500 per academic year, limited to students who live in the attendance zones of public schools ranked in the lowest 25 percent statewide. GSNS awards are formula vouchers based on verified special education segment weights, capped by what the resident school system would have spent and by the school's tuition and fees. State law bars the same student from receiving both in a single school year.

The Georgia Promise Scholarship family FAQ says:

• "For the 2026-2027 academic year, the scholarship provides up to $6,500 per eligible student, paid in four quarterly installments."
• "Resides in a Georgia public school attendance zone on the Governor's Office of Student Achievement's list of the 25% lower performing public schools based on cumulative individual school ratings."
• "A student is ineligible for the Georgia Promise Scholarship if they receive the Georgia Special Needs Scholarship."
• "Funding will be disbursed in quarterly payments thereafter through an online platform. Parents are responsible for initiating payment to schools."

The program regulations list the same bar as an eligibility condition:

• "The student is not a recipient or beneficiary of the Georgia Special Needs Scholarship Act O.C.G.A. § 20-2-2110 et seq.;"

Legal Protections: Federal IDEA Rights and FAPE Waived

Under O.C.G.A. § 20-2-2114(f), accepting a GSNS scholarship has the same effect as a parental refusal of services under the Individuals with Disabilities Education Act (IDEA) and a waiver of Section 504 accommodation rights. Private schools are not bound by Free Appropriate Public Education (FAPE) requirements or by public school IEP accommodation plans. They provide services only under private enrollment contracts, and statutory disciplinary protections (including formal manifestation determination reviews) do not apply.

The statute's own words, from O.C.G.A. § 20-2-2114:

• "With respect to local school systems, the acceptance of a scholarship shall have the same effect as a parental refusal to consent to services pursuant to the Individuals with Disabilities Education Act, 20 U.S.C.A. Section 1400, et seq., and a parental waiver of rights to educational accommodations under Section 504 of the federal Rehabilitation Act of 1973, 29 U.S.C.A. Section 701, et seq."
• "The parent of each student participating in the scholarship program shall comply fully with the participating school's rules and policies."
• "Any parent who fails to comply with the provisions of this article and department regulations relating to the scholarship shall forfeit the scholarship."
• "The scholarship shall remain in force until the student returns to his or her assigned school in the resident public school system, graduates from high school, or reaches the age of 21, whichever occurs first."

If a problem comes up, GaDOE's complaint process is limited:

• "Under Georgia law, the GaDOE does not have ability to sanction private schools or authority to intervene in disputes between parents and private schools, even if a complaint has been filed."
• "The GaDOE does have the authority to remove or bar a private school from its approved list."
• "Since participation in the complaint process is voluntary, GSNS cannot require a private school to respond."

Related Georgia Special Education Resources

Official State Guidelines and Application Forms

• Georgia Special Needs Scholarship – Georgia Department of Education
• Eligibility Calculator (GaDOE scholarship calculator, 2026-2027 school year)
• Qualifying for a scholarship with an Individualized Education Plan (IEP) or 504 Plan (GaDOE PDF)
• Georgia Special Needs Scholarship Program Authorized Participating Private Schools List 2026-27 School Year (GaDOE PDF)
• Parent Inquiry Form 2026-27 School Year
• Georgia Special Needs Scholarship: Request for Medical Waiver of Prior Year Attendance Requirement (GaDOE PDF)
• Georgia Special Needs Scholarship: Application for Student Whose Parent is an Active-Duty Military Service Member (GaDOE PDF)
• Laws of the State of Georgia – Georgia Special Needs Scholarship Act (O.C.G.A. § 20-2-2110 to § 20-2-2118, GaDOE PDF)
• Special Needs Scholarship Program How Payments are Made (GaDOE PDF)
• Georgia Special Needs Scholarship Program Complaint Process (GaDOE PDF)
• Georgia Special Needs Scholarship Program Annual Report: 2024-2025 School Year
• Student Scholarship Organizations – Georgia Department of Education
• More than half the U.S. States signed up to participate in the federal scholarship tax credit program enacted under the One, Big, Beautiful Bill | Internal Revenue Service
• Federal Scholarship Tax Credit (FSTC) | Internal Revenue Service
• Georgia Promise Scholarship – Access Achieve Succeed
• Georgia Promise Scholarship Program Regulations (Georgia Student Finance Commission PDF)

Frequently Asked Questions About the Georgia Special Needs Scholarship