Most Roswell families would qualify for a new federal scholarship program that begins funding private school tuition and other K-12 expenses on Jan. 1, 2027.
The Federal Scholarship Tax Credit, or FSTC, sets eligibility at 300 percent of an area's median household income. Roswell's median household income is approximately $128,654, according to Census-based estimates compiled by Roswell Pulse. Three times that figure would put the local threshold near $386,000, high enough to cover the vast majority of households in the city.
Treasury officials estimate 96 percent of schoolchildren in participating states would meet the income requirements, Patch reported. In some communities, families earning more than $300,000 annually could qualify, according to The Associated Press.
Gov. Brian Kemp opted Georgia into the program on Jan. 20, WABE reported, saying it would complement the state's existing Georgia GOAL Scholarship Program. Lt. Gov. Burt Jones praised the move in January, saying it "will allow parents even more options for their kids and allow individuals and companies who believe in school choice to donate their hard-earned dollars toward those initiatives."
Thirty states had agreed to participate as of Sept. 14, according to the IRS. Governors in Arizona, Minnesota, Wisconsin and Oregon have rejected it.
How it works
The program, created by the One Big Beautiful Bill Act signed in July 2025, gives donors a dollar-for-dollar federal tax credit for contributions to approved nonprofit scholarship-granting organizations, or SGOs. An individual can claim up to $1,700. Married couples filing jointly can claim up to $3,400.
Those SGOs then distribute at least 90 percent of donations as scholarships to eligible K-12 students. There is no fixed award amount. Each organization sets its own application process, selects recipients and decides how much to give. Qualifying does not guarantee a scholarship.
Scholarships can cover private or religious school tuition, tutoring, textbooks, computers, educational supplies and certain special-education services. Public school students can also qualify for tutoring and specialized services without leaving their district.
What it means locally
At Blessed Trinity Catholic High School in Roswell, tuition runs $18,850 per year for active Catholic families and $21,350 for others, according to the school's admissions page. The school enrolls about 905 students in grades 9-12.
Roswell High School enrolled 1,999 students in 2024-25, down 1.2 percent from the prior year. Centennial High School enrolled 1,589, down 6.3 percent, according to North Fulton Today. Whether the new scholarship program accelerates those declines remains an open question.
Treasury officials project the program could generate nearly $26 billion in annual donations and support 2.2 million scholarships nationwide by 2030.
Critics flag gaps in oversight
The proposed rules, released Thursday, Oct. 1, do not require participating private schools to be accredited. They also limit states' ability to impose additional restrictions on scholarship organizations.
The Center for American Progress, a progressive policy organization, warned in a Monday, Oct. 5, analysis that states cannot enforce requirements beyond minimal federal standards. That means states cannot restrict SGOs that discriminate based on disability, religion, sexual orientation or gender identity, the group said.
The center also cited Brookings Institution research finding that the wealthiest counties will generate three times the FSTC money per pupil as the poorest counties.
Scholarship organizations would have to submit financial reports and undergo independent annual audits under the proposed rules. Critics argue those requirements fall short because states would have limited authority to impose tougher standards.
Public comment closes Dec. 1
The public comment period on the proposed rules closes Tuesday, Dec. 1. The Treasury Department has scheduled a hearing for Tuesday, Dec. 15. Families can track updates by searching "Federal Scholarship Tax Credit" on the IRS website.
