GA HB1499

Increases the maximum Georgia state income tax credit for qualified caregiving expenses from $150 to $1,500 per year

Credit remains limited to the taxpayer's actual income tax liability if less than the maximum amount

Unused tax credits cannot be carried forward to future tax years or applied to prior years' tax liability

Applies to all taxable years beginning on or after January 1, 2026

Becomes effective upon the Governor's approval or upon becoming law without approval