PRIA Logo™
GeorgiaHB 1362025-2026 Regular SessionHouseWALLET

Income tax; contributions to foster child support organizations; expand tax credit

Sponsored By: Shaw Blackmon (Republican), Brent Cox (Republican), Sheila Jones (Democrat), Mark Newton (Republican), Brian Prince (Democrat), Trey Rhodes (Republican)

Became Law

Ways & MeansFinanceGeneral Bill

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

5 provisions identified: 4 benefits, 0 costs, 1 mixed.

New $250 credit for kids under six

Beginning January 1, 2026, you get a $250 Georgia income tax credit for each child under age six. Only one person can claim the credit for the same child. If you are a part-year or nonresident filer, the credit is prorated by the share of your income taxed by Georgia. The credit is not refundable and cannot be carried forward.

State child care credit equals 50%

Beginning January 1, 2025, Georgia’s child and dependent care credit equals 50% of the federal credit you actually claim. The credit cannot be more than your Georgia income tax owed. You cannot carry it forward or apply it to past years.

Tax credit for employer child care payments

From January 1, 2026 through December 31, 2030, employers get a Georgia tax credit for child care payments. The credit is $500 per child each year, or $1,000 per child in the first year an employer starts these payments. Payments must be at least $1,000 per employee each year, paid to licensed child care, and be on top of normal pay. Total credits statewide are capped at $20 million a year, with preapproval and proration if applications exceed funds. The credit cannot exceed tax owed and cannot be carried forward.

Stricter rules for foster donation tax credit

Beginning January 1, 2026, you cannot claim the foster child support tax credit for any donation you also deducted or treated as exempt. Your credit cannot be more than your Georgia tax for the year, but any unused amount can be used in the next three years. A business that contracts with a qualified organization cannot claim the credit for giving to that same group. Donors cannot earmark gifts for a specific person or purpose, and no one may promise a direct benefit in return.

Stronger oversight of foster support charities

Beginning January 1, 2026, qualified foster support groups must spend at least 80% of donations on services and no more than 20% on overhead. Intermediary groups may keep no more than 2.5% and must pass the rest to qualified groups. The department can revoke status after notice and 90 days to fix problems; revoked groups must transfer unspent funds within 30 days. Lawmakers can request audits, and agencies and organizations must fully cooperate. Suspected misuse can be sent to the Attorney General. Starting July 1, 2025, the revenue commissioner may share confidential tax data with other state agencies to run these credits, and the data stays protected.

Sponsors & Cosponsors

Sponsors

  • Shaw Blackmon

    Republican • House

  • Brent Cox

    Republican • House

  • Sheila Jones

    Democrat • House

  • Mark Newton

    Republican • House

  • Brian Prince

    Democrat • House

  • Trey Rhodes

    Republican • House

Cosponsors

  • Brian Strickland

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 468 • No: 27

Senate vote • 4/4/2025

AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE

Yes: 54 • No: 0

House vote • 4/2/2025

Agree to Senate Sub as Am

Yes: 163 • No: 4

Senate vote • 3/28/2025

MOTION TO ENGROSS

Yes: 31 • No: 21

Senate vote • 3/28/2025

PASSAGE BY SUBSTITUTE

Yes: 50 • No: 0

House vote • 2/24/2025

PASSAGE

Yes: 170 • No: 2

Actions Timeline

  1. Effective Date

    7/1/2025

  2. House Date Signed by Governor

    5/13/2025House

  3. Act 182

    5/13/2025

  4. House Sent to Governor

    4/10/2025House

  5. Senate Agreed House Amend or Sub

    4/4/2025Senate

  6. House Agreed Senate Amend or Sub As Amended

    4/2/2025House

  7. Senate Engrossed

    3/28/2025Senate

  8. Senate Third Read

    3/28/2025Senate

  9. Senate Passed/Adopted By Substitute

    3/28/2025Senate

  10. Senate Committee Favorably Reported By Substitute

    3/27/2025Senate

  11. Senate Read Second Time

    3/27/2025Senate

  12. Senate Read and Referred

    2/26/2025Senate

  13. House Third Readers

    2/24/2025House

  14. House Passed/Adopted By Substitute

    2/24/2025House

  15. House Committee Favorably Reported By Substitute

    2/19/2025House

  16. House Second Readers

    1/29/2025House

  17. House First Readers

    1/28/2025House

  18. House Hopper

    1/27/2025House

Bill Text

  • HB 136/AP* (v11)

    PDF

Related Bills

Back to State Legislation