---
title: HB 1499. Ad valorem tax; qualified caregiving expenses; increase amount of credit
collection: bills
id: 2025-2026/hb1499
cite_as: HB 1499, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1499
md_url: https://georgiacommons.org/bills/2025-2026/hb1499.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1499/text
source_url: https://www.legis.ga.gov/legislation/73857
date: 2026-03-06
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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previous: https://georgiacommons.org/bills/2025-2026/hb1498.md
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1499.md?full=1
bill_number: HB 1499
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-03
last_action: House Second Readers
sponsors:
- Mary Ann Santos
- Spencer Frye
- Arlene Beckles
- El-Mahdi Holly
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1499/2025
upstream_id: 2128585
summaries_model: claude-sonnet-5
topic_tags:
- tax credits
- caregiving
- property and income taxes
- family caregivers
---
# HB 1499. Ad valorem tax; qualified caregiving expenses; increase amount of credit
## Text
House Bill 1499
By: Representatives Santos of the 117th, Frye of the 122nd, Beckles of the 96th, and Holly of
the 116th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-7-29.2 of the Official Code of Georgia Annotated, relating to tax
credits for qualified caregiving expenses, so as to increase the amount of the tax credit; to
provide for related matters; to provide for an effective date and applicability; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-7-29.2 of the Official Code of Georgia Annotated, relating to tax credits for
qualified caregiving expenses, is amended by revising subsection (c) as follows:
"(c) In no event shall the amount of the tax credit exceed $150.00 $1,500.00 or the
taxpayer's income tax liability, whichever is less. Any unused tax credit shall not be
allowed to be carried forward to apply to the taxpayer's succeeding years' tax liability. No
such tax credit shall be allowed the taxpayer against prior years' tax liability."
SECTION 2.
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 or after
January 1, 2026.
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.
A Georgia House bill would raise the state income tax credit for qualified caregiving expenses from $150 to $1,500 per taxpayer, starting with the 2026 tax year.
### Plain-language summary
Georgia currently allows a small income tax credit for people who pay qualified caregiving expenses, but the law caps that credit at $150 or the taxpayer's tax liability, whichever is lower. This bill would rewrite that cap in Georgia's tax code (O.C.G.A. § 48-7-29.2) to raise the maximum credit to $1,500.
The rest of the existing rules stay the same: the credit still cannot exceed whatever income tax the taxpayer actually owes, any unused portion of the credit cannot be carried forward to future years, and it cannot be applied against taxes owed in prior years. If enacted, the change would take effect once the Governor signs it or it becomes law without a signature, and it would apply to tax years starting on or after January 1, 2026.
### What it does
- Raises the maximum state income tax credit for qualified caregiving expenses from $150 to $1,500 per taxpayer.
- Keeps the existing rule that the credit cannot exceed the taxpayer's actual income tax liability for the year.
- Keeps the existing rule that unused credit amounts cannot be carried forward to future tax years.
- Keeps the existing rule barring the credit from being applied against a taxpayer's tax liability from prior years.
- Sets the change to apply to tax years beginning on or after January 1, 2026.
### Who it affects
Georgia taxpayers who claim the existing state income tax credit for qualified caregiving expenses, such as people paying for care of family members, would be able to claim a much larger credit against their state income tax bill starting in 2026.
### Why it matters
Caregivers who currently get at most $150 knocked off their state income tax bill could see that maximum jump tenfold to $1,500, meaningfully reducing the tax owed by people who pay for caregiving costs, though the credit still cannot exceed what they actually owe.
### Key provisions
- Section 1 amends subsection (c) of O.C.G.A. § 48-7-29.2 to change the tax credit cap from $150.00 to $1,500.00.
- Section 1 retains the existing limits: the credit cannot exceed the taxpayer's income tax liability, cannot be carried forward, and cannot apply to prior years' taxes.
- Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without approval, applicable to tax years beginning on or after January 1, 2026.
- Section 3 repeals any conflicting laws.
## Status
- Status: Introduced (2026-03-03)
- Last action: House Second Readers (2026-03-06)
- Sponsors: Mary Ann Santos, Spencer Frye, Arlene Beckles, El-Mahdi Holly
- Official page: https://www.legis.ga.gov/legislation/73857
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1499.md?full=1