GA HB1474

Creates a state income tax credit for contributions to qualified childcare organizations (501(c)(3) nonprofits that are Quality Rated), with individual limits of $5,000 for single filers, $10,000 for married couples filing jointly, and $25,000 for pass-through entity members; corporations may claim up to 75% of their income tax liability.

Caps total annual tax credits at $100 million statewide, with priority given January through June to contributions supporting childcare organizations in "childcare deserts" or those expanding capacity for children ages 0-3.

Requires the Department of Early Care and Learning to publish an annual map by November 1 identifying geographic areas where childcare demand for children ages 0-5 exceeds available licensed slots by at least 3-to-1.

Mandates that childcare organizations spend at least 60% of qualified contributions on teacher salary supplements and retention bonuses, with remaining funds usable for classroom capital expansions; noncompliant organizations lose eligibility for future contributions.

Becomes effective July 1, 2026, applicable to tax years beginning January 1, 2027, with unused credits carrying forward for up to ten years.