GA HB1585

Creates a Georgia income tax credit for donations to 501(c)(3) nonprofits that provide temporary housing for minor cancer patients and their parents or legal guardians during treatment

Caps total annual tax credits at $10 million, with no more than $5 million available for corporations; individual taxpayers limited to $2,500-$5,000 in credits during January-June period

Requires qualifying organizations to use at least 80% of contributions for housing expenditures, with no more than 20% retained for administrative overhead

Establishes preapproval process through the Department of Revenue and certification of nonprofits through the Division of Family and Children Services

Unused credits may be carried forward for three years; taxpayers cannot designate contributions for specific individuals or claim both a tax credit and deduction for the same donation