Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 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
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 the General Assembly's website lists.
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.”
Discussed in meetings (13)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House Ways & Means Committee, February 23, 2026
From 0:31:36 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1000 would provide approximately $1.17 billion in one-time income tax refunds, with $250 for individual filers, $375 for heads of households and $500 for married couples filing jointly. The sponsor said funding would be included in the amended budget and described the refunds as relief from rising living costs. In response to the chair, the sponsor confirmed that the same method and amounts had been used before. The subcommittee unanimously approved the bill.
House Ways & Means Committee, February 26, 2026
From 0:24:54 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor described HB 1000 as another round of the governor's income tax refunds, following measures passed in 2022, 2023 and 2025. The sponsor said it would return approximately $1.17 billion, with payments of $250 for individual filers, $375 for heads of household and $500 for married couples filing jointly. The sponsor said the money would be included in the amended budget and would help residents facing rising costs. Asked about funding and cumulative tax relief, the sponsor confirmed that funding was in the governor's budget and said state leaders had committed to nearly $9.4 billion in savings, including $7.3 billion in surplus revenue returned over four years. The committee advanced the bill by voice vote, with no count stated.
House Rules Committee, March 2, 2026
From 0:47:39 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor described HB 1000 as part of the governor's tax-relief package and said it would provide another round of state income tax rebates ranging from $250 for an individual to $500. A committee member asked whether an economic analysis showed the benefits of earlier rebates. The sponsor said they were unsure whether such an analysis existed, but argued that an extra $500 would help households buy groceries and other necessities. No decision was recorded.
House Rules Committee, March 4, 2026
From 1:56:00 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The committee placed HB 1000 on the day's floor calendar under structured rules without opposition. Its provisions were not discussed.
House floor session, March 4, 2026 (legislative day 27, PM, part 1)
From 1:48:21 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1871
Summary by Georgia Commons: The sponsor described a one-time income tax refund similar to refunds approved in three earlier years. The sponsor said the approximately $1.17 billion cost was included in the amended budget, with refunds of $250 for individual filers, $375 for heads of household and $500 for married couples filing jointly. The clerk's reading identified taxpayers who filed returns for both 2024 and 2025. No questions were asked. A member welcomed bipartisan support for fixed-dollar tax relief. The House passed the bill 172-0.
Senate Finance Committee, March 9, 2026
From 0:28:25 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor presented HB 1000 as another round of one-time income tax refunds intended to help Georgians with affordability. The sponsor said the refunds would total approximately $1.17 billion, with funding included in the amended budget. The proposed amounts were $250 for individual filers, $375 for heads of household and $500 for married couples filing jointly. A committee member asked whether earlier refunds had already been paid and why another bill was needed. The sponsor confirmed that previous refunds had been provided and described this as a new round for this year, using the same approach as earlier legislation. The committee unanimously approved a do-pass motion. After discussion of who would carry the bill in the Senate, a member called for reconsideration, but no further action on that request is recorded.
Senate Rules Committee, March 12, 2026
From 0:16:57 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1000 would provide $1.17 billion in tax refunds, following the approach of earlier refund legislation. The sponsor described payments of $250 for individual filers, $375 for heads of household, and $500 for married couples filing jointly. Asked when a refund could be expected, the sponsor said taxpayers would need to file a return and acknowledged that the bill first needed to pass. The committee later unanimously included the bill in the floor calendar.
Senate floor session, March 16, 2026 (legislative day 32)
From 1:58:26 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)
Summary by Georgia Commons: The Senate first voted 32 to 20 to prevent floor amendments to HB 1000. When the bill later came up for passage, the clerk described a one-time tax credit for individuals who filed income tax returns for both 2024 and 2025. The sponsor said it followed earlier refund measures and would return $250 to individual filers, $375 to heads of household and $500 to married couples filing jointly. The sponsor supported returning taxpayers' money. No members asked questions or spoke against passage. The Senate passed the bill 53 to 0.
- Read aloud: House floor session, January 27, 2026 (legislative day 7), 0:31:59
- Read aloud: House floor session, January 28, 2026 (legislative day 8), 0:44:05
- Read aloud: Senate floor session, March 6, 2026 (legislative day 28, part 1), 0:38:47
- Read aloud: Senate floor session, March 10, 2026 (legislative day 30), 0:23:07
- Read aloud: Senate floor session, March 12, 2026 (legislative day 31), 0:27:48
Status timeline
- Effective Date
- 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-15)
- Will Wade (R, HD-9)
- Devan Seabaugh (R, HD-34)
- Soo Hong (R, HD-103)
- Shaw Blackmon (R, HD-146)
- Bruce Williamson (R, HD-112)
- Bo Hatchett (R, SD-50)
Votes
- House voteMarch 4, 2026
172 yea, 0 nay (1 not voting, 4 excused)
- Senate voteMarch 16, 2026
32 yea, 20 nay (0 not voting, 2 excused)
- Senate voteMarch 16, 2026
53 yea, 0 nay (1 not voting, 0 excused)
Topics
- income tax refund
- state tax rebate
- Georgia Department of Revenue
- tax credit