GA HB1152

Creates a Georgia state income tax deduction for 100% of health insurance premiums paid by qualifying taxpayers for employer-sponsored insurance, individual marketplace coverage, or COBRA continuation coverage

Limits eligibility to taxpayers with federal adjusted gross income of $60,000 or less for single/head of household/married filing separately, or $120,000 or less for married couples filing jointly

Covers medical, dental, and vision insurance premiums but excludes deductibles, copayments, and other cost-sharing arrangements

Requires the Department of Revenue to produce annual fiscal impact estimates and report them to the House and Senate Committees on Appropriations

Effective upon Governor's approval and applicable to taxable years beginning on or after January 1, 2026