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GA HB1000
Bill
Status
3/4/2026
Primary Sponsor
Matthew Gambill
Click for details
AI Summary
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One-time Georgia income tax refund for individuals who filed both 2024 and 2025 tax returns by the 2025 filing deadline (including extensions)
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Refund amounts based on 2024 filing status: $250 for single/married filing separately, $375 for head of household, $500 for married filing jointly
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Refund capped at the taxpayer's actual 2024 Georgia income tax liability, whichever is less than the filing status amount
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Nonresident aliens, dependents without earned income, and estates/trusts are excluded; part-year residents receive prorated amounts based on Georgia-taxable income ratio
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Refunds are not taxable as Georgia income and will be offset against any outstanding state tax liabilities before payment
Legislative Description
Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
Last Action
Senate Passed/Adopted
3/16/2026