Georgia CommonsHB 1291: Income tax; certain costs in providing a transportation benefit to certain employees; provide credit
Introduced version, the latest LegiScan holds · Last action February 17, 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 1291
By: Representatives Gisler of the 121st, Park of the 107th, Douglas of the 78th, and Okoye of the 102nd
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 an income tax credit for certain costs in providing a transportation benefit to certain employees; to provide for limitations; to provide for a public awareness campaign; to provide for rules and regulations; to provide for definitions; to provide for related matters; 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:
"48-7-29.29.
(a) As used in this Code section, the term:
(1) 'Covered employer' means any corporation required to pay income tax as provided in this chapter.
(2) 'Qualified employee' means any employee of a covered employer who teleworks for less than 50 percent of such employee's workdays.
(3) 'Qualified transportation fringe benefit' means the provision of a transportation commuter highway vehicle, a transit pass, or qualified parking provided in compliance with subsection (f) of 26 U.S.C. Section 132.
(4) 'Telework' means to perform normal and regular work functions on a workday that ordinarily would be performed at the covered employer's principal place of business at a different location, thereby eliminating or substantially reducing the physical commute to and from the covered employer's principal place of business. Such term shall not include home based businesses, extensions of the workday, or work performed on a weekend or holiday.
(b) A covered employer shall be allowed a credit against the tax imposed by Code Section 48-7-20 for costs incurred in providing qualified transportation fringe benefits to qualified employees. The credit shall be equal to 35 percent of the total amount spent on such benefits, not to exceed $1,500.00 per qualified employee per taxable year.
(c) In no event shall the total amount of any tax credit under this Code section for a taxable year exceed the covered employer's income tax liability. No unused tax credit shall be allowed to be carried forward to apply to the covered employer's succeeding years' tax liability. No such tax credit shall be allowed the covered employer against prior years' tax liability.
(d) The department shall conduct a public awareness campaign about qualified transportation fringe benefits. Such campaign may include both employer and employee targeted outreach and advertising.
(e) The department shall promulgate any rules and regulations necessary to implement and administer the provisions of this Code section."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.