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

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to increase the amount of a tax credit based on the federal tax credit for certain child and dependent care expenses to 40 percent of such federal tax credit; to provide for a child income tax credit; to provide for definitions; to provide for limitations and proration; to provide for rules and regulations; to revise a tax credit for employers providing child care; to decrease the number of children who use the facility that are required to be children of employees to qualify for such credit; to increase the amount of the credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Sponsors

Sponsors by party (alphabetical): Democratic 2 · Republican 8

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. March 18, 2026House Committee Favorably Reported By Substitute
2. March 16, 2026House Withdrawn, Recommitted
3. February 21, 2025House Second Readers
4. February 20, 2025House First Readers
5. February 19, 2025Senate Passed/Adopted
6. February 19, 2025Senate Third Read
7. February 19, 2025Senate Engrossed
8. February 18, 2025Senate Read Second Time
9. February 13, 2025Senate Committee Favorably Reported
10. February 5, 2025Senate Read and Referred
11. February 4, 2025Senate Hopper