Driver Education -  House Bill 1532 (O.C.G.A. §48-7-29.4) Provides for a credit for an  individual taxpayer for the amount expended for a completed course of driver  education for a dependent minor child of the taxpayer at a private driver  training school licensed by the Department of Public Safety. The credit for each  dependent child is an amount equal to the amount expended for the course or  $150.00, whichever is less. The credit is further limited to the  taxpayer’s income tax liability and can only be used once for each  dependent minor child of the taxpayer. No credit is allowed 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.  Effective for tax years beginning on or after January 1, 2001.
Click  here to see House Bill 1532.