Georgia CommonsHB 1152: Health Coverage Affordability and Fairness Act; enact
Introduced version, the latest LegiScan holds · Last action February 4, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
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.