Gaddy v. Georgia Department of Revenue

BENHAM, Justice.

These appeals arise out of a complaint filed by four Georgia taxpayers in which they challenge the constitutionality of Georgia’s Qualified Education Tax Credit, Ga. L. 2008, p. 1108, as amended (“HB 1133” or the “Bill”).1 The complaint named as defendants the Georgia Department of Revenue and Douglas J. MacGinnitie in his official capacity as State Revenue Commissioner.2 Later, the trial court permitted four individuals who identify themselves as parents of children who have benefited from the tax-credit-funded scholarship program that is challenged by the plaintiffs, and…