---
title: HB 519. Revenue and taxation; amount of federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit; provide
collection: bills
id: 2025-2026/hb519
cite_as: HB 519, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb519
md_url: https://georgiacommons.org/bills/2025-2026/hb519.md
text_url: https://georgiacommons.org/bills/2025-2026/hb519/text
source_url: https://www.legis.ga.gov/legislation/70499
date: 2026-05-12
status: vetoed
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: 1129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb519.md?full=1
bill_number: HB 519
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Veto V3
sponsors:
- Ron Stephens
- Danny Mathis
- Matt Reeves
- Noel Williams
- Billy Hickman
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB519/2025
upstream_id: 1976305
summaries_model: claude-sonnet-5
topic_tags:
- state income tax credits
- work opportunity tax credit
- hiring incentives
- Georgia tax law
- employment
---
# HB 519. Revenue and taxation; amount of federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit; provide
## Text
House Bill 519 (AS PASSED HOUSE AND SENATE)
By: Representatives Stephens of the 164th, Mathis of the 133rd, Reeves of the 99th, and
Williams of the 148th
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, exemption, and credits, so as to provide that the
amount of the federal work opportunity credit claimed by a taxpayer shall also be allowed
as a tax credit against state income taxes; to provide for conditions, eligibility, limitations,
and recaptures; to provide for definitions; to provide for rules and regulations; to provide for
automatic repeal; 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.
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
imposition, rate, computation, exemption, and credits, is amended by adding a new Code
section to read as follows:
"48-7-29.27.
(a) As used in this Code section, the term:
(1) 'Federal work opportunity tax credit' means the work opportunity credit allowed
under Section 51 of the Internal Revenue Code.
(2) 'Qualified wages' shall have the same meaning as provided in Section 51 of the
Internal Revenue Code.
(3) 'Targeted group' shall have the same meaning as provided in the Internal Revenue
Code.
(b)(1) A taxpayer subject to tax under this article shall be allowed a credit against such
tax in an amount equal to 100 percent of the tax credit allowed to such taxpayer under
Section 51 of the Internal Revenue Code attributable to qualified wages paid to a Georgia
resident who is a member of a targeted group and to whom a certificate to that effect has
been issued by the United States Department of Labor.
(2) Such credit shall not exceed $500.00 per eligible employee per year in any given tax
year.
(c) To claim a tax credit allowed by this Code section, the taxpayer shall provide any
information required by the department. Each taxpayer claiming a tax credit under this
Code section shall maintain and make available for inspection by the department any
records that the department deems necessary to determine the amount of the tax credit to
which the taxpayer is entitled. The burden of proving eligibility for a tax credit allowed
by this Code section and the amount of such tax credit rests upon the taxpayer, and no such
credit shall be allowed to a taxpayer that fails to maintain adequate records or to make such
records available for inspection.
(d)(1) If, after the inspection of records as provided for in subsection (c) of this Code
section, the department determines that all or a portion of any federal work opportunity
tax credit taken should be recaptured from a taxpayer, the department shall recapture a
proportionate amount of the corresponding tax credit allowed to such taxpayer under this
Code section.
(2) In the event that the recapture of any tax credit allowed under this Code section is
required, any amended return submitted to the department as provided in subsection (c)
of this Code section shall include the proportion of the state tax credit required to be
recaptured, the identity of each taxpayer subject to the recapture, and the amount of tax
credit previously allocated to such taxpayer.
(e) In no event shall the:
(1) Amount of the tax credit allowed under this Code section for a taxable year exceed
a taxpayer's income tax liability for such year;
(2) Tax credit provided for in this Code section be allowed to a taxpayer against any
succeeding or prior year's tax liability; or
(3) Aggregate limit of tax credits allowed under this Code section for any year exceed
$10 million.
(f) The commissioner is authorized to promulgate any rules and regulations necessary to
implement and administer this Code section.
(g) This Code section shall stand repealed on December 31, 2030."
SECTION 2.
This Act shall become effective on January 1, 2026, 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.
House Bill 519 would let Georgia taxpayers claim a state income tax credit matching the federal work opportunity tax credit they receive for hiring workers from certain disadvantaged groups, up to $500 per employee per year.
### Plain-language summary
Georgia currently has no state-level equivalent to the federal work opportunity tax credit, which rewards employers for hiring people who face barriers to employment, such as veterans, people who have been unemployed long-term, or people receiving certain public assistance. This bill would add a new section to Georgia's tax code (O.C.G.A. ยง 48-7-29.27) letting employers claim a state income tax credit equal to 100 percent of the federal credit they receive for qualified wages paid to eligible Georgia resident employees.
The state credit would be capped at $500 per eligible employee per year, and total credits claimed statewide could not exceed $10 million in any year. Taxpayers would have to keep records to prove eligibility, and the state could recapture credits if the underlying federal credit is later disallowed. The credit would apply to tax years starting January 1, 2026, and the whole provision would automatically expire on December 31, 2030. The bill has been vetoed as of May 12, 2026.
### What it does
- Creates a new Georgia state income tax credit equal to 100 percent of the federal work opportunity tax credit an employer receives for hiring eligible workers.
- Caps the state credit at $500 per eligible employee per year and limits total statewide credits to $10 million per year.
- Requires taxpayers to keep and produce records proving they qualify for the credit, with the burden of proof on the taxpayer.
- Lets the Department of Revenue recapture a proportional share of the state credit if the related federal credit is later reduced or denied.
- Automatically repeals the entire credit program on December 31, 2030 unless the legislature acts again.
- Sets the credit to apply to tax years beginning on or after January 1, 2026.
### Who it affects
Georgia employers who hire workers certified under the federal work opportunity tax credit program, such as veterans, long-term unemployed workers, and people receiving certain public assistance; the Georgia Department of Revenue, which would administer and audit the credit; and Georgia resident employees whose hiring generates the credit for their employer.
### Why it matters
Employers who already qualify for the federal work opportunity credit could get an added state tax benefit for hiring workers from groups that often face employment barriers, potentially lowering their overall tax bill by up to $500 per qualifying employee, while the state caps its total exposure at $10 million a year.
### Key provisions
- Section 1 adds new Code section 48-7-29.27, defining 'federal work opportunity tax credit,' 'qualified wages,' and 'targeted group' by reference to Section 51 of the Internal Revenue Code.
- Subsection (b) allows a state credit equal to 100 percent of the federal credit for qualified wages paid to a certified Georgia resident employee, capped at $500 per employee per year.
- Subsection (c) requires taxpayers to maintain and produce records to prove eligibility, placing the burden of proof on the taxpayer.
- Subsection (d) authorizes the Department of Revenue to recapture a proportional share of the state credit if the federal credit is later recaptured.
- Subsection (e) bars the credit from exceeding a taxpayer's tax liability for the year, bars carrying it to other tax years, and caps total statewide credits at $10 million annually.
- Subsection (g) automatically repeals the credit on December 31, 2030.
- Section 2 sets the effective date as January 1, 2026, applicable to taxable years beginning on or after that date.
## Status
- Status: Vetoed (2026-05-12)
- Last action: Veto V3 (2026-05-12)
- Sponsors: Ron Stephens, Danny Mathis, Matt Reeves, Noel Williams, Billy Hickman
- Official page: https://www.legis.ga.gov/legislation/70499
> The history, votes, and amendments (1,129 characters) are at https://georgiacommons.org/bills/2025-2026/hb519.md?full=1