GA HB1326

Creates a Georgia income tax credit for employers with 50 or fewer employees who raise worker pay from $10.00/hour or less to $15.00/hour or more (defined as a "living wage") starting July 1, 2026

Credit amount equals the difference between the new hourly wage and the base wage, multiplied by hours worked during each 12-month employment period

Employers must demonstrate a net increase in full-time employees (30+ hours/week) in Georgia compared to the previous tax year to qualify

Credit can be claimed for up to five taxable years per living wage job, with unused credits carried forward for up to three years

Credit cannot exceed the taxpayer's income tax liability and cannot be applied retroactively to prior years' tax obligations