House Bill 364
By: Representative Neal of the 79th
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 allow a noncustodial parent to claim a tax credit based upon the federal
qualified child and dependent care 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.
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,
is amended in Code Section 48-7-29.10, relating to tax credits for qualified child and
dependent care tax credits, by revising subsection (a) as follows:
"(a) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20
for qualified child and dependent care expenses. Such credit shall be <del>determined by
applying a percentage to</del> <ins>30 percent of</ins> the amount of the credit provided for in Section 21
of the Internal Revenue Code which is claimed and allowed pursuant to the Internal
Revenue Code; <ins>provided, however, that, if a taxpayer is not allowed the credit pursuant to
the Internal Revenue Code because such taxpayer was not the qualifying child's custodial
parent, such taxpayer shall be allowed the credit pursuant to this Code section if such
</ins>
<ins>taxpayer provided at least one-half of the qualifying child's support for the year.</ins> <del>Such
percentage shall be:
(1) Ten percent for all taxable years beginning on or after January 1, 2006, and prior to
January 1, 2007;
(2) Twenty percent for all taxable years beginning on or after January 1, 2007, and prior
to January 1, 2008;
(3) Thirty percent for all taxable years beginning on or after January 1, 2008."
</del> SECTION 2.
This Act shall become effective on July 1, 2025, 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All laws and parts of laws in conflict with this Act are repealed.