HB828: HB828 Revenue and taxation; refundable tax credit in an amount not to exceed $1,200.00 for individuals who experience a reduction in or loss of federal Supplemental Nutrition Assistance Program benefits; provide

This bill responds to the possibility that the federal government could cut Supplemental Nutrition Assistance Program (SNAP) benefits through new legislation, regulations, or an executive order issued after March 31, 2025. If that happens, Georgians who were receiving SNAP and see their benefits reduced or eliminated because of that federal change could claim a new state income tax credit. The credit is capped at $1,200 per taxpayer and is refundable, meaning if the credit is worth more than what the person owes in state income tax, they get the difference back as a refund. The state revenue commissioner would decide the exact credit amount for each taxpayer based on their SNAP benefit amount, how much was cut, and how long they remained otherwise eligible. The credit applies to tax years starting January 1, 2026, and only if the General Assembly appropriates funding for it. The commissioner would also write rules to administer the program.

• Creates a new refundable state income tax credit of up to $1,200 for individuals who lose or see reduced SNAP food benefits because of a federal policy change.
• Limits eligibility to reductions or losses caused by federal legislation, regulation, or executive orders issued after March 31, 2025.
• Directs the state revenue commissioner to calculate each taxpayer's credit amount based on their SNAP benefit, the reduction amount, and their remaining eligibility period.
• Makes the credit refundable, so any amount exceeding a taxpayer's income tax bill is paid back to them.
• Ties the credit to state budget appropriations and applies it starting with tax years beginning January 1, 2026.
• Authorizes the commissioner to create rules and regulations to administer the credit program.

Georgians who currently receive SNAP food assistance benefits and could lose some or all of that federal aid due to future federal policy changes; the Department of Human Services' Division of Family and Children Services, which sets SNAP eligibility rules; and the state revenue commissioner's office, which would administer the new credit.

If federal SNAP cuts occur, eligible Georgians could recover some lost grocery assistance through their state tax refund instead of losing that money entirely. The credit is capped at $1,200 and depends on the state actually setting aside funding for it each year.

• Adds new Code Section 48-7-29.27 to Georgia's income tax law (O.C.G.A. Chapter 7 of Title 48).
• Defines key terms including 'federal policy change,' 'qualifying period,' 'SNAP recipient,' and 'eligibility requirements' tied to rules in place as of March 31, 2025.
• Section 1(b) creates the tax credit, capped at $1,200, for taxable years beginning on or after January 1, 2026, subject to state appropriations.
• Section 1(b) gives the commissioner authority to set each taxpayer's specific credit amount based on their benefit loss and qualifying period.
• Section 1(c) makes the credit refundable if it exceeds the taxpayer's tax liability.
• Section 1(d) authorizes the commissioner to issue rules and regulations to implement the credit.
• Section 2 repeals any conflicting laws.

1. 2025-03-28House Second Readers (House)
2. 2025-03-27House First Readers (House)
3. 2025-03-25House Hopper (House)

• Samuel Park (D, HD-107)Primary sponsor
• Carolyn Hugley (D, HD-141)
• Tanya Miller (D, HD-062)
• Spencer Frye (D, HD-122)
• Al Williams (D, HD-168)
• Park Cannon (D, HD-058)

• SNAP benefits
• food assistance
• state income tax credit
• tax refunds
• federal policy changes