Copy the email below, paste it into your email client, fill in two fields, and send. That's the whole thing.
Subject: Georgia GOAL Scholarship Credit — can you take a look for us? Hi [CPA first name], Our school, Mt. Bethel Christian Academy, is encouraging families to participate in the Georgia GOAL Scholarship Credit this year. A lot of MBCA families are doing it. From what I understand, it's a 100% dollar-for-dollar Georgia state tax credit — up to $5,000 for us as a married couple — that redirects state tax we'd pay anyway to scholarships for kids who couldn't otherwise attend MBCA. The state cap fills on the first business day of January every year, so applications need to go in early. Below is what MBCA shared with us. They suggested we pass it on to you. Some of it may not apply to our tax situation, but it looked comprehensive and I wanted to make sure you had it. > Planning angles to consider for an MBCA family's GOAL contribution: > > • Individual return: $2,500 single / $5,000 MFJ / $25,000 pass-through owner cap > • Pass-through entities (S-corp, LLC, partnership): HB 149 entity-level election plus 75%-of-GA-liability GOAL tier. The state tax payment at the entity level is federally deductible under IRS Notice 2020-75, bypassing the §164(b)(6) SALT cap. > • C-corporations: 75% of GA tax liability as state credit, plus §162 business expense deduction under Rev. Proc. 2019-12. > • 2027 cap: Raised to $150M by HB 328 (signed May 11, 2026). Pre-approval applications go in January 2. MBCA has a CPA technical brief with more detail at goal.mtbethelchristian.net, and if you have any questions, the MBCA GOAL Assistance Committee — a group of parent and alumni-parent CPAs from MBCA's community — is available to help at scheduler@mtbethelchristian.net. Would you take a quick look and tell us what makes sense for our situation? Thanks, [Your name]
Two things to change before you send: the CPA's first name at the top, and your name at the bottom. That's it.
Mt. Bethel Christian Academy is one of more than 230 participating schools in the Georgia GOAL Scholarship Program. This is a brief overview of the credit structure and the planning considerations that may apply to your client.
A 2-page brief covering: per-donor caps for 2027, the HB 149 pass-through entity election stacking opportunity, federal §162 / Rev. Proc. 2019-12 treatment for C-corps, the new federal §25F / ECCA credit (effective TY 2027), and pre-approval process and timing.
Download PDFThe MBCA GOAL Assistance Committee is a group of parent and alumni-parent CPAs from MBCA's community who help answer technical questions from CPAs whose clients are MBCA families. They are available to take peer calls on structuring questions, particularly the HB 149 + GOAL interaction.
scheduler@mtbethelchristian.net
Committee members participate in their personal capacities as MBCA parents and alumni parents, and do not represent the views of their respective firms. This is not tax advice; consult your client's full circumstances.
MBCA East Cobb campus, 7:30–9:30 AM. Two hours of substantive content qualifying for Georgia CPE under State Board Rule 20-11. Agenda: HB 328 mechanics, HB 149 PTET integration with GOAL, ECCA / §25F briefing. No sales pitch.
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