Georgia CommonsHB 1152: Health Coverage Affordability and Fairness Act; enact
Last action February 4, 2026 · House Second Readers
House Bill 1152 would let lower and middle income Georgians deduct 100 percent of their health insurance premiums from their state income taxes, starting with the 2026 tax year.
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 Introduced version, the latest LegiScan holds.
In plain language
Right now, Georgia's income tax law does not let individuals deduct what they pay for health insurance premiums. House Bill 1152, called the 'Health Coverage Affordability and Fairness Act,' would change that by adding a new deduction to Georgia's tax code (O.C.G.A. § 48-7-27). The deduction would cover premiums for employer sponsored health insurance, marketplace plans bought through a state or federal exchange, and COBRA continuation coverage, including medical, dental, and vision premiums. It would not cover deductibles, copayments, or other cost-sharing amounts. Only 'qualifying taxpayers' could claim it: single filers, heads of household, or married people filing separately earning $60,000 or less in federal adjusted gross income, and married couples filing jointly earning $120,000 or less. The Department of Revenue could require proof of premium payments and must issue an annual estimate of the deduction's cost to the legislature's Appropriations Committees. The change would apply to tax years starting on or after January 1, 2026, and take effect once the Governor signs it or it becomes law without signature.
What the bill does
- Creates a new state income tax deduction for health insurance premiums paid by qualifying individuals under O.C.G.A. § 48-7-27.
- Limits the deduction to taxpayers earning $60,000 or less (single filers) or $120,000 or less (joint filers) in federal adjusted gross income.
- Covers premiums for employer sponsored plans, marketplace coverage, and COBRA continuation coverage, including medical, dental, and vision insurance.
- Excludes deductibles, copayments, and other cost-sharing amounts from the deduction, and bars double-counting if expenses were already excluded from federal income or covered by a health reimbursement arrangement.
- Directs the Department of Revenue to write implementing rules, request documentation, and report the deduction's fiscal impact each year to legislative appropriations committees.
- Applies to tax years beginning on or after January 1, 2026.
Who it affects
Lower and middle income Georgia taxpayers who pay premiums for employer sponsored insurance, marketplace coverage, or COBRA; the Georgia Department of Revenue, which must administer and report on the deduction; and the House and Senate Appropriations Committees, which receive the annual fiscal impact estimate.
Why it matters
Eligible Georgians could lower their state tax bill by the full amount of certain health insurance premiums, potentially easing the cost of keeping coverage. The income caps mean higher earners would not qualify, and the state would need to track and report the deduction's cost to lawmakers each year.
Key provisions
- Section 1 names the bill the 'Health Coverage Affordability and Fairness Act.'
- Section 2 states legislative findings that premium costs burden middle-income families and that a deduction could help maintain coverage.
- Section 3 adds paragraph (16) to O.C.G.A. § 48-7-27, defining 'qualifying taxpayer' by income thresholds of $60,000 (single/head of household/married filing separately) or $120,000 (married filing jointly).
- Section 3 allows a deduction equal to 100 percent of premiums for employer, marketplace, or COBRA coverage, excluding cost-sharing expenses and amounts already excluded from federal income.
- Section 3 authorizes the commissioner to require documentation such as employer statements, marketplace forms, or insurer invoices, and requires an annual fiscal impact estimate to the Appropriations Committees.
- Section 4 sets the effective date as approval by the Governor (or becoming law without approval), applicable to tax years starting on or after January 1, 2026.
From the bill
“the term 'qualifying taxpayer' means a taxpayer with a federal adjusted gross income, as defined in the federal Internal Revenue Code of 1986, of $60,000.00 or less for a single taxpayer, head of household, or married taxpayer filing a separate return, and $120,000.00 or less for a married couple filing a joint return.”
“An amount equal to 100 percent of the health insurance premium paid by a qualifying taxpayer for employer sponsored health insurance, individual marketplace coverage purchased through a state or federal exchange, or COBRA continuation coverage during the taxable year”
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Samuel Park (D, HD-107)
- Carolyn Hugley (D, HD-141)
- Tanya Miller (D, HD-062)
- Eric Gisler (D, HD-121)
- Tangie Herring (D, HD-145)
- Michelle Au (D, HD-050)
Topics
- health insurance
- state income tax
- tax deductions
- health care affordability
- COBRA coverage