# Georgia SB 89: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

Georgia SB 89, Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase, is a 2025-2026 Regular Session Senate bill sponsored by Brandon Beach (Republican), Matt Brass (Republican), Bill Cowsert (Republican) and 8 others; status failed, last action 2026-03-18 (House Committee Favorably Reported By Substitute) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB89-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 89
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-04
- Last action: 2026-03-18, House Committee Favorably Reported By Substitute
- Sponsors: Brandon Beach (Republican), Matt Brass (Republican), Bill Cowsert (Republican), Drew Echols (Republican), Bo Hatchett (Republican), Mike Hodges (Republican), Elena Parent (Democrat), Michael 'Doc' Rhett (Democrat), Brian Strickland (Republican), Larry Walker (Republican), Ben Watson (Republican)
- Cosponsors: 1
- Subjects: Regulated Industries, Finance, General Bill
- Touches household money: no
- Roll calls: 2 (80 yes, 21 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Brandon Beach (Republican), Senate
- Sponsor: Matt Brass (Republican), Senate
- Sponsor: Bill Cowsert (Republican), Senate
- Sponsor: Drew Echols (Republican), Senate
- Sponsor: Bo Hatchett (Republican), Senate
- Sponsor: Mike Hodges (Republican), Senate
- Sponsor: Elena Parent (Democrat), Senate
- Sponsor: Michael 'Doc' Rhett (Democrat), Senate
- Sponsor: Brian Strickland (Republican), Senate
- Sponsor: Larry Walker (Republican), Senate
- Sponsor: Ben Watson (Republican), Senate
- Cosponsor: Alan Powell (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-19 | Senate | MOTION TO ENGROSS: SB 45, SB 59, SB 89, AND SR 56 | pass | 31 | 21 | 1 |
| 2025-02-19 | Senate | PASSAGE | pass | 49 | 0 | 1 |

## Actions (11)

- 2026-03-18: House Committee Favorably Reported By Substitute (House)
- 2026-03-16: House Withdrawn, Recommitted (House)
- 2025-02-21: House Second Readers (House)
- 2025-02-20: House First Readers (House)
- 2025-02-19: Senate Engrossed (Senate)
- 2025-02-19: Senate Third Read (Senate)
- 2025-02-19: Senate Passed/Adopted (Senate)
- 2025-02-18: Senate Read Second Time (Senate)
- 2025-02-13: Senate Committee Favorably Reported (Senate)
- 2025-02-05: Senate Read and Referred (Senate)
- 2025-02-04: Senate Hopper (Senate)

## Bill text

- LC 28 0755S/hss (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/246226)

## 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
- [LC 28 0755S/hss (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/246226)

## 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-SB89-2025-2026 (as of 2026-10-12).