HB 828: Revenue and taxation; refundable tax credit in an amount not to exceed $1,200.00 for individuals who experience a reduction in or loss of federal Supplemental Nutrition Assistance Program benefits; provide

This bill responds to the possibility that federal changes to the Supplemental Nutrition Assistance Program (SNAP), which helps low-income Georgians pay for food, could reduce or end benefits for some recipients. It adds a new section to Georgia's tax code, O.C.G.A. § 48-7-29.27, creating a state income tax credit for anyone who was receiving SNAP benefits under the rules in place on March 31, 2025, and later sees those benefits cut or eliminated because of a federal law, regulation, or executive order issued after that date. The credit cannot exceed $1,200 per taxpayer, and the state revenue commissioner would decide the exact amount based on how much SNAP benefit the person lost and for how long. If the credit is worth more than the person owes in state income tax, the state would refund the difference. The credit would apply starting with tax year 2026 and is subject to the legislature approving funding for it.

• Creates a new refundable state income tax credit, worth up to $1,200, for SNAP recipients who lose benefits due to a federal policy change after March 31, 2025.
• Makes the credit refundable, meaning the state pays the taxpayer any amount of the credit that exceeds what they owe in income tax.
• Directs the state revenue commissioner to calculate each taxpayer's credit amount based on their lost SNAP benefits and how long they were eligible.
• Limits the credit to taxable years beginning on or after January 1, 2026, and makes it contingent on the legislature appropriating funds for it.
• Authorizes the commissioner to write rules and regulations to put the credit into practice.

Georgians who currently receive or received SNAP food assistance benefits and could lose some or all of that aid due to future federal policy changes. It also affects the Department of Human Services' Division of Family and Children Services, which administers SNAP eligibility, and the state revenue commissioner's office, which would run the credit program.

If federal SNAP cuts occur, this credit would give affected Georgians some state tax relief to offset lost food assistance, up to $1,200. Because it depends on future state funding being appropriated, whether anyone actually receives the credit hinges on separate budget decisions.

• Section 1 adds new Code section 48-7-29.27 to Georgia's income tax law, defining terms like 'federal policy change,' 'qualifying period,' and 'SNAP recipient' by reference to rules in effect on March 31, 2025.
• Subsection (b) creates the tax credit, capped at $1,200, for taxpayers who lose SNAP benefits due to a federal policy change, but makes it 'subject to appropriations.'
• Subsection (b) also gives the state revenue commissioner authority to determine each taxpayer's exact credit amount based on benefits lost and the qualifying period.
• Subsection (c) makes the credit refundable, so any amount exceeding a taxpayer's income tax liability would be paid back to them.
• Subsection (d) authorizes the commissioner to create rules and regulations to administer the credit.
• Section 2 repeals any conflicting laws, a standard technical provision.

1. 2025-03-28House Second Readers (House)
2. 2025-03-27House First Readers (House)
3. 2025-03-25House Hopper (House)

• Sam Park (D, HD-107)Primary sponsor
• Carolyn Hugley (D, HD-141)
• Tanya F. Miller (D, HD-62)
• Spencer Frye (D, HD-122)
• Al Williams (D, HD-168)
• Park Cannon (D, HD-58)

• food assistance
• SNAP benefits
• state income tax credit
• tax relief
• federal policy changes