Georgia CommonsHB 1000: Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
Last action March 20, 2026 · Effective Date 2026-03-20
House Bill 1000 would give Georgia taxpayers who filed both 2024 and 2025 income tax returns a one-time refund of up to $250 to $500, depending on filing status, once their 2025 return is processed.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest LegiScan holds.
In plain language
This bill adds a new section to Georgia's income tax law (O.C.G.A. § 48-7-20.4) creating a one-time refund for individuals who filed state income tax returns for both the 2024 and 2025 tax years. The Georgia Department of Revenue would automatically issue the credit once a taxpayer files their 2025 return, no separate application needed. The refund equals the smaller of the taxpayer's actual 2024 tax liability or a flat amount based on filing status: $250 for single filers or married people filing separately, $375 for heads of household, and $500 for married couples filing jointly. Nonresident aliens, estates, trusts, and people claimed as another taxpayer's dependent in 2024 are excluded, though dependents with earned income in 2024 can still qualify. Part-year residents get a prorated amount. The refund is not taxable income, earns no interest, and can be used to pay off existing tax debts first. The law would take effect as soon as the Governor signs it.
What the bill does
- Creates a one-time tax refund for individual Georgians who filed both their 2024 and 2025 Georgia income tax returns on time.
- Sets the refund amount as the lesser of the taxpayer's actual 2024 tax liability or a flat amount: $250 (single or married filing separately), $375 (head of household), or $500 (married filing jointly).
- Directs the Department of Revenue to issue the refund automatically once a 2025 return is filed, without a separate application.
- Excludes nonresident aliens, estates, trusts, and people claimed as someone else's dependent in 2024, unless that dependent had earned income that year.
- Requires that any refund first be applied against outstanding tax debt the taxpayer owes before being paid out.
- Declares the refund is not taxable income in Georgia and will not earn interest for the taxpayer.
Who it affects
Individual Georgia taxpayers who filed state income tax returns for both 2024 and 2025, including single filers, heads of household, and married couples. It excludes nonresident aliens, estates, trusts, and most dependents, though dependents with earned income in 2024 can still qualify. Part-year and nonresident taxpayers get a prorated amount.
Why it matters
Eligible Georgians could receive between $250 and $500 back automatically after filing their 2025 state return, without applying separately. Taxpayers who owe back taxes would see the refund applied to that debt first rather than receiving the full amount directly.
Key provisions
- Section 1 adds new Code section 48-7-20.4, defining a 'qualified taxpayer' as someone who filed both 2024 and 2025 Georgia income tax returns by the applicable deadline, including extensions.
- Subsection (b) sets the refund as the lesser of the taxpayer's 2024 tax liability or a flat amount tied to filing status ($250, $375, or $500).
- Subsection (b)(2) requires prorating the refund for nonresidents or part-year residents based on the share of income taxed by Georgia in 2024.
- Subsection (c) states the refund does not count as taxable income for Georgia income tax purposes.
- Subsection (d) requires refunds to be sent electronically or by check based on the taxpayer's 2025 return instructions, after first covering any outstanding tax debt.
- Subsection (e) specifies the refund will not accrue or be paid with interest.
- Subsection (f) makes the refund subject to Georgia's setoff debt collection rules for outstanding debts.
- Section 2 makes the Act effective immediately upon the Governor's signature or upon becoming law without signature.
From the bill
“the department shall automatically credit such qualified taxpayer with a one-time refund amount equal to the lesser of”
“In no event shall the amount of a refund or credit provided for in this Code section accrue interest for the benefit of the taxpayer or be paid or credited to the taxpayer with interest.”
Status timeline
- Effective Date 2026-03-20
- Act 374
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- Senate Passed/Adopted (Senate)
- Senate Third Read (Senate)
- Senate Engrossed (Senate)
- Senate Read Second Time (Senate)
Show full history (16 actions)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Matthew Gambill (R, HD-015)
- Will Wade (R, HD-009)
- Devan Seabaugh (R, HD-034)
- Soo Hong (R, HD-103)
- Shaw Blackmon (R, HD-146)
- Bruce Williamson (R, HD-112)
- Bo Hatchett (R, SD-050)
Votes
- House voteMarch 4, 2026
172 yea, 0 nay (1 not voting, 4 absent)
- Senate voteMarch 16, 2026
32 yea, 20 nay (0 not voting, 2 absent)
- Senate voteMarch 16, 2026
53 yea, 0 nay (1 not voting, 0 absent)
Topics
- income tax refund
- state tax rebate
- Georgia Department of Revenue
- tax credit