Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

One-time tax refunds for Georgia filers

The law creates an automatic, one-time refund after you file your 2025 Georgia income tax return. You must file both your 2024 and 2025 Georgia returns by the 2025 return deadline, including extensions. Based on your 2024 filing status, the maximum is $250 for single filers or married people filing separately. It is $375 for heads of household and $500 for married couples filing jointly. Your refund is the smaller of that maximum or your 2024 Georgia income tax liability. That liability comes from Form 500, Line 16, or Form 500EZ, Line 4. Nonresidents and part-year residents whose 2024 tax was prorated also have their refund prorated using their Georgia-taxable-income share. The ratio comes from 2024 Form 500, Schedule 3, Line 9. Nonresident aliens, estates, and trusts are excluded. Anyone claimed as a dependent for 2024 federal or Georgia taxes qualifies only if they had earned income that year. The refund is not Georgia taxable income and earns no interest. Georgia first applies it to outstanding liabilities, and debt collection setoffs may also reduce the payment. Remaining money can arrive electronically or by check, following your 2025 return instructions. The law took effect upon approval or becoming law without approval, and the tax commissioner can issue implementing rules.