---
title: HB 723. Income tax; expenses incurred in the provision of a warming center to unsheltered individuals on certain days of inclement weather; provide tax credit
collection: bills
id: 2025-2026/hb723
cite_as: HB 723, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb723
md_url: https://georgiacommons.org/bills/2025-2026/hb723.md
text_url: https://georgiacommons.org/bills/2025-2026/hb723/text
source_url: https://www.legis.ga.gov/legislation/71132
date: 2025-03-10
status: introduced
corpus_version: bills-2026-09-12
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: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb723.md?full=1
bill_number: HB 723
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-03-04
last_action: House Second Readers
sponsors:
- El-Mahdi Holly
- Mekyah McQueen
- Lydia Glaize
- Spencer Frye
- Karen Lupton
- Solomon Adesanya
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB723/2025
upstream_id: 1991455
summaries_model: claude-sonnet-5
topic_tags:
- income tax credit
- homelessness
- winter shelter
- warming centers
- Georgia tax law
---
# HB 723. Income tax; expenses incurred in the provision of a warming center to unsheltered individuals on certain days of inclement weather; provide tax credit
## Text
House Bill 723
By: Representatives Holly of the 116th, McQueen of the 61st, Glaize of the 67th, Frye of the
122nd, Lupton of the 83rd, 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, and exemptions from income taxes, so as to provide
for a tax credit for actual expenses incurred by any taxpayer in the provision of a warming
center to unsheltered individuals on certain days of inclement weather; to provide for eligible
expenditures; to provide for conditions, limitations, and penalties; to provide for rules and
regulations; 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, and exemptions from income taxes, is amended by adding a
new Code section to read as follows:
"48-7-40.37.
(a) As used in this Code section, the term 'warming center' means a short-term emergency
shelter that operates when temperatures or a combination of precipitation, wind chill, or
wind and temperature become dangerously inclement for the prevention of death or injury
of unsheltered individuals due to exposure to the elements. At minimum, a warming center
shall offer a temperature at or above 60 degrees Fahrenheit during operation and sufficient
space for each individual using the warming center to lie down.
(b)(1) On and after January 1, 2026, any taxpayer that offers any of his or her owned or
leased structures on real property as warming centers to unsheltered individuals on certain
days of inclement weather for at least ten hours of any day that has a wind chill
temperature of less than 45 degrees Fahrenheit shall be eligible for an income tax credit
in the amount of the taxpayer's actual expenses incurred directly in the provision of such
warming centers.
(2) Actual expenses shall be limited to any costs actually incurred from energy used for
lighting or climate control, water and sewer charges, security personnel, or the purchase
of food, water, blankets, sleeping pads, cots, chairs, curtains, privacy screens, rugs, or
toiletries.
(c)(1) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this
Code section shall claim his or her actual expenses on his or her tax return and maintain
itemized receipts and such proof as may be prescribed by the commissioner for the
purposes and to ensure the integrity of this Code section.
(2) In the event that a taxpayer is found to have misused this Code section, he or she
shall be prohibited for five years from claiming the credit allowed by this Code section.
(d) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code
section shall be eligible to claim a maximum of $75.00 of such credit per unsheltered
individual for up to 20 individuals.
(e) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code
section shall maintain records, including, but not limited to, a sign-in sheet or attendance
log, documenting the duration of time each unsheltered individual for whom he or she
seeks to claim such tax credit spent in the warming center.
(f) In no event shall the credit provided by subsection (b) of this Code section for a taxable
year exceed the taxpayer's income tax liability. Any unused portion of the credit provided
by subsection (b) of this Code section shall be permitted to be carried forward and applied
to the taxpayer's tax liability for the subsequent three years. The credit provided by
subsection (b) of this Code section shall not be applied against the taxpayer's prior years'
tax liabilities.
(g) The commissioner shall promulgate rules and regulations and forms necessary to
implement and administer the provisions of this Code section."
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.
A Georgia House bill would give taxpayers an income tax credit for the costs of running a warming center that shelters unsheltered people during cold weather, starting January 1, 2026.
### Plain-language summary
Currently, Georgia's income tax law does not offer a specific credit for people or businesses who open buildings as emergency warming centers during cold weather. This bill would add a new tax credit for taxpayers who let their owned or leased property be used as a warming center for at least ten hours on days when the wind chill drops below 45 degrees Fahrenheit.
The center must keep the space at or above 60 degrees Fahrenheit and provide enough room for people to lie down. Taxpayers could claim their actual costs, such as utilities, security, food, water, blankets, and toiletries, up to $75 per unsheltered person for as many as 20 people. Claimants must keep receipts and attendance logs, and misuse of the credit results in a five-year ban from claiming it again. Unused credit can carry forward three years but cannot offset past tax bills. The credit would take effect January 1, 2026, for taxable years beginning on or after that date.
### What it does
- Creates a new Georgia income tax credit (O.C.G.A. ยง 48-7-40.37) for taxpayers who provide warming centers to unsheltered individuals during cold weather.
- Defines a qualifying warming center as space kept at 60 degrees Fahrenheit or warmer with room for people to lie down, offered on days with wind chill below 45 degrees for at least ten hours.
- Limits reimbursable expenses to specific costs like utilities, security personnel, food, water, blankets, cots, and toiletries.
- Caps the credit at $75 per unsheltered individual for up to 20 people, and disallows the credit from exceeding a taxpayer's total income tax liability for the year.
- Requires taxpayers to keep itemized receipts and attendance logs, and bans misuse of the credit for five years.
- Allows unused credit to carry forward for three years but not to be applied to past tax years.
### Who it affects
Property owners and lessees, including businesses, nonprofits, churches, and individuals, who choose to open buildings as warming centers for unsheltered people. It also affects unsheltered individuals who might use these centers, and the Georgia Department of Revenue, which must write rules to administer the credit.
### Why it matters
The credit gives property owners a financial incentive to open emergency shelters during dangerous cold weather, potentially increasing the number of warming centers available. Because the credit is capped and tied to strict recordkeeping, only taxpayers who track detailed expenses and attendance would benefit.
### Key provisions
- Subsection (a) defines a warming center as a short-term emergency shelter kept at 60 degrees Fahrenheit or above with space for individuals to lie down.
- Subsection (b) sets eligibility starting January 1, 2026, requiring at least ten hours of operation on days with wind chill below 45 degrees Fahrenheit, and lists eligible expenses like energy, water, security, and supplies.
- Subsection (c) requires taxpayers to claim actual expenses on their tax return with itemized receipts, and bars misuse of the credit for five years.
- Subsection (d) caps the credit at $75 per unsheltered individual for up to 20 individuals per taxpayer.
- Subsection (e) requires taxpayers to keep attendance logs documenting time each individual spent at the center.
- Subsection (f) prevents the credit from exceeding the taxpayer's tax liability, allows a three-year carryforward, and bars applying it to prior years' taxes.
- Section 2 sets the effective date as January 1, 2026, applicable to taxable years beginning on or after that date.
## Status
- Status: Introduced (2025-03-04)
- Last action: House Second Readers (2025-03-10)
- Sponsors: El-Mahdi Holly, Mekyah McQueen, Lydia Glaize, Spencer Frye, Karen Lupton, Solomon Adesanya
- Official page: https://www.legis.ga.gov/legislation/71132
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb723.md?full=1