---
title: HB 1000. Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
collection: bills
id: 2025-2026/hb1000
cite_as: HB 1000, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1000
md_url: https://georgiacommons.org/bills/2025-2026/hb1000.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1000/text
source_url: https://www.legis.ga.gov/legislation/72293
date: 2026-03-20
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 1138
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1000.md?full=1
bill_number: HB 1000
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-20
last_action: Effective Date 2026-03-20
sponsors:
- Matthew Gambill
- Will Wade
- Devan Seabaugh
- Soo Hong
- Shaw Blackmon
- Bruce Williamson
- Bo Hatchett
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1000/2025
upstream_id: 2085238
summaries_model: claude-sonnet-5
topic_tags:
- income tax refund
- state tax rebate
- Georgia Department of Revenue
- tax credit
---
# HB 1000. Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
## Text
House Bill 1000 (AS PASSED HOUSE AND SENATE)
By: Representatives Gambill of the 15th, Wade of the 9th, Seabaugh of the 34th, Hong of the
103rd, Blackmon of the 146th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
income taxes, so as to provide for a one-time tax credit for individual taxpayers who filed
income tax returns for the 2024 and 2025 taxable years; to provide for a definition; to provide
for related matters; to provide for an effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,
is amended by adding a new Code section to read as follows:
"48-7-20.4.
(a) As used in this Code section, the term 'qualified taxpayer' means an individual taxpayer
who filed an individual income tax return for both the 2024 and 2025 taxable years by the
due date for filing the income tax return for the 2025 taxable year, including any extensions
which have been granted. Such term shall:
(1) Not include any:
(A) Nonresident alien individual;
(B) Individual who was claimed as a dependent by another taxpayer for federal or
Georgia income tax purposes for the 2024 taxable year; or
(C) Estate or trust; and
(2) Include any individual taxpayer excluded solely due to subparagraph (B) of
paragraph (1) of this subsection, provided that such individual had earned income for the
2024 taxable year.
(b)(1) Once a qualified taxpayer files an individual income tax return for the 2025
taxable year, the department shall automatically credit such qualified taxpayer with a
one-time refund amount equal to the lesser of:
(A) The qualified taxpayer's 2024 individual income tax liability as properly reported
on Line 16 of the 2024 Georgia Form 500 or Line 4 of the 2024 Georgia Form 500EZ;
or
(B) An amount, which is based on such taxpayer's filing status for the 2024 taxable
year, equal to:
(i) In the case of a single taxpayer or a married taxpayer filing a separate return,
$250.00;
(ii) In the case of a head of household, $375.00; or
(iii) In the case of a married couple filing a joint return, $500.00.
(2) Notwithstanding the provisions of paragraph (1) of this subsection, in the case of any
taxable nonresident or part-year resident whose tax was prorated as provided by Code
Section 48-7-85, the amount of the refund credit determined pursuant to paragraph (1) of
this subsection shall be prorated based on the ratio of income taxable to Georgia as
properly reported on Schedule 3, Line 9 of the Georgia Form 500 for the 2024 taxable
year.
(3) In no event shall the department credit pursuant to this Code section any taxpayer
with a refund greater than the taxpayer's individual income tax liability as properly
reported on Line 16 of the 2024 Georgia Form 500 or Line 4 of the 2024 Georgia Form
500EZ.
(c) The refunds and credits provided for in this Code section shall not constitute taxable
income for Georgia individual income tax purposes.
(d) Any refunds due under this Code section to a taxpayer shall be either electronically
transmitted or sent by check to such taxpayer, based on the taxpayer's refund instructions,
if any, as indicated on the taxpayer's income tax return for the 2025 taxable year, provided
that such refund shall first be credited against any outstanding liability existing at the time
the refund provided for in this Code section is to be issued.
(e) 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.
(f) Any amount due to be refunded or credited to a taxpayer pursuant to this Code section
shall be subject to the setoff debt collection provisions of Article 7 of this chapter.
(g) The commissioner may promulgate any rules and regulations necessary to implement
and administer this Code section."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
This bill adds a new section to Georgia's income tax law (O.C.G.A. ยง 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 it 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.
## Status
- Status: Passed (2026-03-20)
- Last action: Effective Date 2026-03-20 (2026-03-20)
- Sponsors: Matthew Gambill, Will Wade, Devan Seabaugh, Soo Hong, Shaw Blackmon, Bruce Williamson, Bo Hatchett
- Official page: https://www.legis.ga.gov/legislation/72293
> The history, votes, and amendments (1,138 characters) are at https://georgiacommons.org/bills/2025-2026/hb1000.md?full=1