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GA HB1110
Bill
Status
Introduced
1/29/2026
Primary Sponsor
Scott Hilton
Click for details
AI Summary
- Creates a state income tax credit for small businesses (fewer than 50 employees, operating in Georgia since January 1, 2013) that offer individual coverage health reimbursement arrangements (ICHRAs) to employees
- Requires qualifying employers to contribute at least $200 per month per employee to an ICHRA and also provide at least 10 paid days off, paid parental leave, and health savings account access
- Credit amounts phase down over five years: $600 per covered employee in years 1-3, $400 in year 4, and $200 in year 5, with a maximum of five years total per employer
- Caps total annual tax credits statewide at $10 million; requires employers to submit preapproval applications by October 1 of the preceding year
- Effective July 1, 2026, for taxable years beginning on or after January 1, 2026, with the program sunsetting on December 31, 2030
Legislative Description
Georgia Small Business Healthcare Affordability Act; enact
Last Action
House Committee Favorably Reported By Substitute
3/3/2026
Committee Referrals
Ways and Means2/2/2026
Full Bill Text
No bill text available