# Georgia HB 112: Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide

Georgia HB 112, Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Matthew Gambill (Republican), Soo Hong (Republican) and 3 others; status signed, last action 2025-04-15 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/GA-HB112-2025-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 112
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide
- Status: signed
- Chamber: House
- Introduced: 2025-01-17
- Last action: 2025-04-15, House Date Signed by Governor
- Sponsors: Shaw Blackmon (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Alan Powell (Republican), Will Wade (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 3 (259 yes, 20 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- One-time tax refunds for Georgia filers: benefit, medium. The law creates an automatic, one-time Georgia income tax refund for eligible individuals after they file their 2024 return. You must file both 2023 and 2024 Georgia returns by the 2024 return deadline, including extensions. Based on your 2023 filing status, the cap is $250 for single or married-se…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: Matthew Gambill (Republican), House
- Sponsor: Soo Hong (Republican), House
- Sponsor: Lauren McDonald III (Republican), House
- Sponsor: Alan Powell (Republican), House
- Sponsor: Will Wade (Republican), House
- Cosponsor: Drew Echols (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-20 | Senate | MOTION TO ENGROSS: HB 112, HR 42 | pass | 32 | 20 | 4 |
| 2025-03-20 | Senate | PASSAGE | pass | 52 | 0 | 1 |
| 2025-03-06 | House | PASSAGE | pass | 175 | 0 | 1 |

## Actions (16)

- 2025-04-15: House Date Signed by Governor (House)
- 2025-04-15: Act 8
- 2025-04-15: Effective Date
- 2025-04-07: House Sent to Governor (House)
- 2025-03-20: Senate Engrossed (Senate)
- 2025-03-20: Senate Third Read (Senate)
- 2025-03-20: Senate Passed/Adopted (Senate)
- 2025-03-18: Senate Read Second Time (Senate)
- 2025-03-13: Senate Committee Favorably Reported (Senate)
- 2025-03-10: Senate Read and Referred (Senate)
- 2025-03-06: House Third Readers (House)
- 2025-03-06: House Passed/Adopted (House)
- 2025-02-12: House Committee Favorably Reported (House)
- 2025-01-28: House Second Readers (House)
- 2025-01-27: House First Readers (House)
- 2025-01-17: House Hopper (House)

## Bill text

- HB 112/AP* (v4): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/236781)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 112/AP* (v4) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/236781)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB112-2025-2026 (as of 2026-10-11).