---
title: HB 1585. Income tax; donations to nonprofit corporations that provide housing to cancer care patients; provide credit
collection: bills
id: 2025-2026/hb1585
cite_as: HB 1585, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1585
md_url: https://georgiacommons.org/bills/2025-2026/hb1585.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1585/text
source_url: https://www.legis.ga.gov/legislation/74266
date: 2026-03-23
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: 132
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1585.md?full=1
bill_number: HB 1585
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-03-19
last_action: House Second Readers
sponsors:
- Shaw Blackmon
- Patty Stinson
- Omari Crawford
- Bruce Williamson
- Bethany Ballard
- Samuel Park
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1585/2025
upstream_id: 2136376
summaries_model: claude-sonnet-5
topic_tags:
- income tax credit
- cancer care
- nonprofit funding
- housing assistance
- childhood cancer
---
# HB 1585. Income tax; donations to nonprofit corporations that provide housing to cancer care patients; provide credit
## Text
House Bill 1585
By: Representatives Blackmon of the 146th, Stinson of the 150th, Crawford of the 89th,
Williamson of the 112th, Ballard of the 147th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
relating to imposition, rate, computation, exemptions, and credits regarding income taxes,
so as to provide for a tax credit for donations to nonprofit corporations that provide housing
to cancer care patients; to provide for taxpayer certification of tax credits; to provide for
sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for
pursuit of remedies; 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.
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
imposition, rate, computation, exemptions, and credits regarding 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) 'Cancer' means bladder, blood, brain, breast, cervical, esophageal, intestinal, kidney,
lymphatic, lung, prostate, rectal, respiratory tract, skin, testicular, and thyroid cancer;
leukemia; multiple myeloma; or non-Hodgkin's lymphoma.
(2) 'Cancer care' means any medical treatment for cancer that meets or exceeds the
established standard of care.
(3) 'Cancer housing accommodations' means temporary lodging for minor patients
receiving cancer care and their parents or legal guardians.
(4) 'Division' means the Division of Family and Children Services of the Department of
Human Services.
(5) 'Qualified contributions' means the preapproved contribution of funds made during
the taxable year by a taxpayer to a qualified organization under the terms and conditions
of this Code section.
(6) 'Qualified expenditures' means expenditures made by a qualified organization for
cancer housing accommodations; provided, however, that such term shall not include any
expenditures for which the qualified organization has received or is eligible to receive
reimbursement from the division.
(7) 'Qualified organization' means an organization that provides cancer housing
accommodations, is exempt from taxation under Section 501(c)(3) of the federal Internal
Revenue Code, and has been certified and listed by the division pursuant to subsection
(d) of this Code section.
(b)(1) The aggregate amount of tax credits allowed under this Code section shall not
exceed $10 million per calendar year, and no more than $5 million of such aggregate
amount shall be allowed for corporations or other entities not provided for in
subparagraphs (A) through (C) of paragraph (2) of this subsection.
(2) Subject to the aggregate limit provided in paragraph (1) of this subsection and the
limitations of subsections (c), (d), and (n) of this Code section, each taxpayer shall be
allowed a credit against the tax imposed by this chapter for qualified contributions, as
follows:
(A) In the case of a single individual or a head of household, the actual amount of
qualified contributions made;
(B) In the case of a married couple filing a joint return, the actual amount of qualified
contributions made;
(C) Anything to the contrary notwithstanding, in the case of an individual taxpayer
who is a member of a limited liability company duly formed under state law, a
shareholder of a Subchapter 'S' corporation, or a partner in a partnership, the actual
amount of qualified contributions it made; provided, however, that tax credits pursuant
to this paragraph shall only be allowed for the portion of the income on which such tax
was actually paid by such member of the limited liability company, shareholder of a
Subchapter 'S' corporation, or partner in a partnership; or
(D) In the case of a corporation or other entity not provided for in subparagraphs (A)
through (C) of this paragraph, the actual amount of qualified contributions made.
(c) For the period beginning on January 1 and ending on June 30 of each year, a taxpayer
shall not be allowed a credit for contributions, and the commissioner shall not preapprove
any contributions, that exceed the following limits:
(1) In the case of a single individual or a head of household, $2,500.00;
(2) In the case of a married couple filing a joint return, $5,000.00;
(3) In the case of an individual who is a member of a limited liability company duly
formed under state law, a shareholder of a Subchapter 'S' corporation, or a partner in a
partnership, $5,000.00; or
(4) In the case of a corporation or other entity not provided for in paragraphs (1) through
(3) of this subsection, 30 percent of such entity's income tax liability.
(d) For the period beginning on July 1 and ending on December 31 of each year, to the
extent that the aggregate amounts of tax credits authorized by subsection (b) of this Code
section have not been reached, the commissioner shall preapprove, deny, or prorate
additional requested amounts on a first come, first served basis and shall provide notice to
such taxpayer and the qualified organization of such preapproval, denial, or proration.
(e) A taxpayer that is preapproved for a tax credit allowed pursuant to this Code section
and that does not make a qualified contribution of the total preapproved amount shall be
allowed such credit in an amount not to exceed 95 percent of the amount of the qualified
contribution actually made by the taxpayer.
(f) The commissioner shall establish a page on the department's public website for the
purpose of implementing this Code section. Such page shall contain, at a minimum:
(1) A link to the division's web based application for certification as a qualified
organization as provided for in subsection (g) of this Code section;
(2) The current list of all qualified organizations;
(3) The total amount of tax credits remaining and available for preapproval for each year;
(4) A web based method for taxpayers seeking the preapproval status for contributions;
and
(5) The information received by the department from each qualified organization
pursuant to paragraph (1) of subsection (j) except for division (j)(1)(B)(iv) of this Code
section.
(g)(1) The division shall establish and maintain a web based application process for the
purpose of certifying qualified organizations. At a minimum, such application created
by the division shall include an agreement submitted by the applicant to fully comply
with the terms and conditions of this Code section.
(2)(A) Subject to the requirements of this subsection, the division shall certify any
applicant as a qualified organization upon successful completion of such application
process and shall decertify an organization that fails to maintain the requirements to be
a qualified organization or that the division determines to have violated any other law.
(B) After receiving certification pursuant to this subsection, each qualified organization
shall annually demonstrate to the division's satisfaction that it continues to maintain the
requirements to be a qualified organization, and shall annually submit to the division
a copy of such organization's most recent annual audit.
(3) The division shall certify any applicant as a qualified organization within ten days
of receipt of a written request or application.
(4) The division shall establish a process for rolling applications and certifications
consistent with the requirements of this Code section.
(h)(1) Prior to making a contribution to any qualified organization, the taxpayer shall
electronically notify the department, in a manner specified by the commissioner, of the
total amount of contribution that such taxpayer intends to make to such qualified
organization.
(2) Within 30 days after receiving a request for preapproval of contributions, the
commissioner shall preapprove, deny, or prorate requested amounts on a first come, first
served basis and shall provide notice to such taxpayer and the qualified organization of
such preapproval, denial, or proration. Such notices shall not require any signed release
or notarized approval by the taxpayer. The preapproval of contributions by the
commissioner shall be based solely on the availability of tax credits subject to the
aggregate total limit established under paragraph (1) of subsection (b) of this Code
section.
(3) Within 60 days after receiving the preapproval notice issued by the commissioner
pursuant to paragraph (2) of this subsection, the taxpayer shall contribute the preapproved
amount to the qualified organization or such preapproved contribution amount shall
expire. The commissioner shall not include such expired amounts in determining the
remaining amount available under the aggregate limit for the respective calendar year.
(i)(1) Each qualified organization shall issue to each contributor a letter of confirmation
of contribution, which shall include the taxpayer's name, address, tax identification
number, the amount of the qualified contribution, the date of the qualified contribution,
and the total amount of the credit allowed to the taxpayer.
(2)(A) In order for a taxpayer to claim the tax credit allowed under this Code section,
all such applicable letters as provided for in paragraph (1) of this subsection shall be
attached to the taxpayer's tax return provided for in Code Section 33-8-6.
(B) If the taxpayer files an electronic return, such confirmation shall only be required
to be electronically attached to the return if the Internal Revenue Service allows such
attachments to be affixed and transmitted to the department. In any such event, the
taxpayer shall maintain such confirmation and such confirmation shall only be made
available to the commissioner upon request.
(3) The commissioner shall allow tax credits for any preapproved contributions made to
a qualified organization at the time the contributions were made if such organization was
a qualified organization at the time of the commissioner's preapproval of the contributions
and the taxpayer has otherwise complied with this Code section.
(j)(1) Each qualified organization shall annually submit to the department no later than
July 15 of each year:
(A) A complete copy of its IRS Form 990 including applicable attachments, or for any
qualified organization that is not required by federal law to file an IRS Form 990, such
organization shall submit to the commissioner equivalent information on a form
prescribed by the commissioner; provided, however, that, if the organization's IRS
Form 990 is not prepared by the filing deadline, the organization shall provide such
form at the same time it submits such form to the Internal Revenue Service; and
(B) A report detailing the contributions received during the calendar year pursuant to
this Code section on a date determined by, and on a form provided by, the
commissioner which shall include:
(i) The total number and dollar value of individual contributions and tax credits
approved. Individual contributions shall include contributions made by those filing
income tax returns as a single individual or head of household and those filing joint
returns;
(ii) The total number and dollar value of corporate contributions and tax credits
approved;
(iii) The total number and dollar value of all qualified expenditures made;
(iv) A list of contributors, including the dollar value of each contribution and the
dollar value of each approved tax credit; and
(v) An accounting of the funds withheld from qualified contributions demonstrating
that no more than 20 percent of such funds were withheld from qualified
expenditures, as required by subparagraph (m)(1)(A) of this Code section.
(2) Except for the information published in accordance with subsection (f) of this Code
section, all information or reports relative to this Code section that were provided by
qualified organizations to the department shall be confidential taxpayer information,
governed by Code Sections 48-2-15, 48-7-60, and 48-7-61, whether such information
relates to the contributor or the qualified organization.
(k) By April 1 of each year, each qualified organization shall post on its public website in
a prominent place:
(1) A copy of its prior year's annual financials containing the total amount of funds
received from all sources relative to the amount of qualified contributions it received and
the total amount and a description of how such contributions were utilized; and
(2) A certification, signed by the chief executive officer of the qualified organization and
attested to by an independent accounting firm, which substantially complies with the
following statement:
'I hereby certify that:
(A) The organization has materially complied with the requirements of
subparagraph (m)(1)(A) of O.C.G.A. Section 48-7-29.29 in that no more than 20
percent of qualified contributions received by [the qualified organization] were
retained by, withheld by, or otherwise paid to the organization; and
(B) The description of how [the qualified organization] utilized the qualified
contributions is true and correct.'
(l)(1) A taxpayer shall not be allowed to designate or direct the taxpayer's qualified
contributions to any particular purpose or for the direct benefit of any particular
individual.
(2) A taxpayer that operates, owns, or is a subsidiary of an association, organization, or
other entity that contracts directly with a qualified organization shall not be eligible for
tax credits allowed under this Code section for contributions made to such qualified
organization.
(3) In soliciting contributions, no person shall represent or direct that, in exchange for
making qualified contributions to any qualified organization, a taxpayer shall receive any
direct or particular benefit. The status as a qualified organization shall be revoked for any
qualified organization determined to be in violation of this paragraph and shall not be
renewed for at least two years.
(m)(1) Each qualified organization shall use at least 80 percent of the funds received by
it from qualified contributions to make qualified expenditures. Each qualified
organization shall maintain accurate and current records of all expenditures of such funds
and provide such records to the commissioner upon his or her request. In no event shall
a qualified organization retain for its own use or apply to its overhead or administrative
expenses more than 20 percent of the funds received pursuant to this Code section.
(2) A qualified organization that fails to comply with any of the requirements under this
Code section shall be given written notice by the department of such failure to comply
by certified mail and shall have 90 days from the receipt of such notice to correct all
deficiencies.
(3) Upon failure to correct all deficiencies within 90 days, the department shall revoke
the qualified organization's status as a qualified organization and such entity shall be
immediately removed from the department's list of organizations. All applications for
preapproval of tax credits for contributions to such qualified organization under this Code
section made on or after the date of such removal shall be rejected.
(4) Each qualified organization that has had its status revoked and has been delisted
pursuant to this Code section shall immediately cease all expenditures of funds received
relative to this Code section and shall transfer all of such funds that are not yet expended
to a properly operating qualified organization within 30 calendar days of its removal from
the department's list of qualified organizations.
(n)(1) No credit shall be allowed under this Code section to a taxpayer for any amount
of qualified contributions that were utilized as deductions or exemptions from taxable
income.
(2) In no event shall the total amount of the tax credit used under this Code section for
a taxable year exceed the taxpayer's income tax liability or state tax liability owed
pursuant to Code Section 33-8-4. Any unused tax credit shall be allowed the taxpayer
against the succeeding three years' tax liability. No such credit shall be allowed the
taxpayer against prior years' tax liability.
(o) The chairperson of the House Appropriations Committee and the chairperson of the
Senate Committee on Appropriations shall have the authority to request an audit
concerning this Code section as a whole or of any one or more qualified organizations. The
commissioner, the state auditor, each qualified organization, each aging-out program, and
the director of the division shall cooperate to the full extent necessary to conduct such
audits.
(p) At the discretion of the commissioner or the director of the division, any suspected
misuse of funds contributed or expended pursuant to this Code section shall be forwarded
to the Attorney General for investigation and prosecution.
(q) The commissioner shall promulgate 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.
## 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 1585 would create a Georgia income tax credit for people and businesses who donate money to nonprofits that provide temporary housing to minors receiving cancer care and their parents or guardians.
### Plain-language summary
Georgia currently has no specific tax credit for donations to nonprofits that house families of children undergoing cancer treatment. This bill would add a new section to Georgia's tax code (O.C.G.A. ยง 48-7-29.29) creating such a credit. Individuals, married couples, business owners, and corporations could get a credit for money they give to nonprofits certified by the Division of Family and Children Services as providers of cancer housing accommodations.
The total credits available statewide would be capped at $10 million per year, with at least half reserved for individual filers rather than corporations. Donors must get state preapproval before giving, and nonprofits must spend at least 80 percent of donations on actual housing costs. Nonprofits that violate the rules can lose their certification, and unused credits can carry forward up to three years.
### What it does
- Creates a new income tax credit for donations made to nonprofits certified as providing housing to minor cancer patients and their parents or guardians.
- Caps total statewide credits at $10 million per year, reserving at least $5 million for individuals rather than corporations or other entities.
- Requires donors to get state preapproval of their contribution amount before donating, processed on a first come, first served basis.
- Requires certified nonprofits to spend at least 80 percent of donations on actual housing costs and report finances annually to the state.
- Allows the state to revoke a nonprofit's certification for noncompliance and requires it to transfer unspent funds to another certified organization within 30 days.
- Lets unused tax credits carry forward for up to three years but bars use against past tax years.
### Who it affects
Georgia taxpayers, including individuals, married couples, LLC members, S-corporation shareholders, partners, and corporations who donate to qualifying nonprofits; nonprofit organizations that provide temporary housing for young cancer patients and their families; and the Department of Human Services' Division of Family and Children Services, which certifies and monitors those nonprofits.
### Why it matters
Families of children with cancer often need housing near treatment centers, and this credit could increase donations to nonprofits that provide it by making giving more financially attractive. The $10 million annual cap and preapproval process mean the total state revenue impact and available credits are limited and allocated on a first come, first served basis.
### Key provisions
- Section 1 adds new Code Section 48-7-29.29 defining 'cancer,' 'cancer care,' 'cancer housing accommodations,' and 'qualified organization,' among other terms.
- Subsection (b) sets the total statewide credit cap at $10 million per year, with no more than $5 million going to corporations and other non-individual entities.
- Subsection (c) sets donation limits for the first half of each year: $2,500 for individuals, $5,000 for married couples filing jointly, and 30 percent of tax liability for corporations.
- Subsection (g) requires the Division of Family and Children Services to certify qualifying nonprofits within ten days of application and to decertify those that fail to comply.
- Subsection (m) requires certified nonprofits to spend at least 80 percent of donated funds on housing costs, capping administrative and overhead use at 20 percent.
- Subsection (n) prevents donors from claiming the credit if they already deducted the donation from taxable income, and allows unused credit to carry forward up to three years.
- Subsection (l) bars donors from directing funds to a specific person or receiving any direct benefit in exchange for donating.
## Status
- Status: Introduced (2026-03-19)
- Last action: House Second Readers (2026-03-23)
- Sponsors: Shaw Blackmon, Patty Stinson, Omari Crawford, Bruce Williamson, Bethany Ballard, Samuel Park
- Official page: https://www.legis.ga.gov/legislation/74266
> The history, votes, and amendments (132 characters) are at https://georgiacommons.org/bills/2025-2026/hb1585.md?full=1