Thanks! I read it. Seems pretty sound. The GA SC essentially said the exact same thing the USSC has said numerous times.
One other point. In your original column your wrote:
Private school tuition in Atlanta can go as high as $55,000 a year. That’s an outlier, but the average still works out to $15,717 a year — not pocket change. Being able to kick almost $16,000 off your taxes?
It doesn’t work that way. Just as an example: If you have a married couple with one child and an Adjusted Gross Income of $150,000 their (Federal) tax liability is $29,042.50. If they spend $16,000 on private education they can take a $16,000 deduction which reduces their AGI down to $144,000. The tax liability on that is $27,543. It reduces their tax liability by $1498.50, not the full $16,000. That’s the difference between a tax deduction and a tax credit.
I’m not sure how it works in GA but up here, if you choose to send you kid to private school you still have to pay local property taxes which, in turn, are used to fund local pubic schools. Does GA do the same or are people exempt from local/county school taxes in GA if they don’t send their child to the public schools?