---
title: HB 1152. Health Coverage Affordability and Fairness Act; enact
collection: bills
id: 2025-2026/hb1152
cite_as: HB 1152, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1152
md_url: https://georgiacommons.org/bills/2025-2026/hb1152.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1152/text
source_url: https://www.legis.ga.gov/legislation/72713
date: 2026-02-04
status: introduced
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: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1152.md?full=1
bill_number: HB 1152
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-02
last_action: House Second Readers
sponsors:
- Samuel Park
- Carolyn Hugley
- Tanya Miller
- Eric Gisler
- Tangie Herring
- Michelle Au
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1152/2025
upstream_id: 2104325
summaries_model: claude-sonnet-5
topic_tags:
- health insurance
- state income tax
- tax deductions
- health care affordability
- COBRA coverage
---
# HB 1152. Health Coverage Affordability and Fairness Act; enact
## Text
House Bill 1152
By: Representatives Park of the 107th, Hugley of the 141st, Miller of the 62nd, Gisler of the
121st, Herring of the 145th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-7-27 of the Official Code of Georgia Annotated, relating to
computation of taxable net income, so as to provide for an income tax deduction for certain
health insurance premium payments by individuals; to provide for income based caps; to
provide a short title; to provide for legislative findings; to provide for related matters; to
provide an effective date; to provide for applicability; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Health Coverage Affordability and
Fairness Act."
SECTION 2.
The General Assembly finds that:
(1) Many Georgia families struggle to afford health insurance even when employer
sponsored plans are offered;
(2) Rising health insurance premiums impose a disproportionate burden on middle-income
households;
(3) Allowing a state tax deduction for employee paid health insurance premiums will help
families maintain coverage and reduce the uninsured rate; and
(4) The state should structure the deduction to concentrate benefits among low-income and
middle-income workers while ensuring fiscal responsibility.
SECTION 3.
Code Section 48-7-27 of the Official Code of Georgia Annotated, relating to computation of
taxable net income, is amended in subsection (a) by striking "and" at the end of paragraph
(14), by replacing the period at the end of paragraph (15) with "; and", and by adding a new
paragraph to read as follows:
"(16)(A) As used in this paragraph, 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.
(B) 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, including medical, dental, and vision insurance
premiums, but not including deductibles, copayments, or other cost-sharing
arrangements, to the extent such deductions have not been included in federal adjusted
gross income, as defined under the federal Internal Revenue Code of 1986, and the
expenses have not been provided from a health reimbursement arrangement and have
not been included in itemized nonbusiness deductions.
(C) The commissioner shall be authorized to promulgate any rules and regulations
necessary to implement and administer the provisions of this paragraph. The
commissioner may require documentation of premium payments, including employer
statements, marketplace forms, or insurer invoices.
(D) The department shall produce an annual estimate of fiscal impact associated with
the deduction provided for in subparagraph (B) of this paragraph and shall make such
estimate available to the House and Senate Committees on Appropriations."
SECTION 4.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval and shall be applicable to all taxable years beginning on and after
January 1, 2026.
SECTION 5.
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 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.
### Plain-language summary
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 it 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.
## Status
- Status: Introduced (2026-02-02)
- Last action: House Second Readers (2026-02-04)
- Sponsors: Samuel Park, Carolyn Hugley, Tanya Miller, Eric Gisler, Tangie Herring, Michelle Au
- Official page: https://www.legis.ga.gov/legislation/72713
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1152.md?full=1