--- title: 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 collection: bills id: 2025-2026/hb828 cite_as: HB 828, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb828 md_url: https://georgiacommons.org/bills/2025-2026/hb828.md text_url: https://georgiacommons.org/bills/2025-2026/hb828/text source_url: https://www.legis.ga.gov/legislation/71618 date: 2025-03-28 status: introduced corpus_version: bills-2026-08-28 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb827.md next: https://georgiacommons.org/bills/2025-2026/hb829.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb828.md?full=1 bill_number: HB 828 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-03-25 last_action: House Second Readers sponsors: - Samuel Park - Carolyn Hugley - Tanya Miller - Spencer Frye - Al Williams - Park Cannon text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB828/2025 upstream_id: 2014663 summaries_model: claude-sonnet-5 topic_tags: - SNAP benefits - food assistance - state income tax credit - tax refunds - federal policy changes --- # 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 ## Text 25 LC 60 0128 House Bill 828 By: Representatives Park of the 107 th, Hugley of the 141 st, Miller of the 62 nd, Frye of the 122nd, Williams of the 168th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to1 income taxes, so as to provide for a refundable tax credit in a n amount not to exceed2 $1,200.00 for individuals who experience a reduction in or loss of federal Supplemental3 Nutrition Assistance Program benefits under certain circumstanc es; to provide for4 definitions; to provide for rules and regulations; to provide f or related matters; to repeal5 conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,9 is amended by adding a new Code section to read as follows:10 "48-7-29.27.11 (a) As used in this Code section, the term:12 (1) 'DFCS' means the Division of Family and Children Services within the Department13 of Human Services.14 H. B. 828 - 1 - 25 LC 60 0128 (2) 'Eligibility requirements' means any requirements to qualify for SNAP benefits as set15 forth by DFCS on or before March 31, 2025, and in accordance wi th 7 U.S.C.16 Section 2011 et seq., as effective on March 31, 2025.17 (3) 'Federal policy change' means any federal legislation, regulation, or executive order18 occurring after March 31, 2025, that results in a reduction in or loss of SNAP benefit19 funding.20 (4) 'Qualifying period' means, with respect to any taxable yea r, the period for which a21 SNAP recipient remains eligible for SNAP benefits under the eligibility requirements.22 (5) 'SNAP' means the federal Supplemental Nutrition Assistance Program established23 under 7 U.S.C. Section 2011 et seq., as effective on March 31, 2025.24 (6) 'SNAP benefit' means the value of federal supplemental nutrition assistance provided25 to a SNAP recipient under SNAP, beginning on or before March 31, 2025.26 (7) 'SNAP recipient' means an individual who has received SNAP benefits.27 (b) Subject to appropriations, for taxable years beginning on or after January 1, 2026, a28 taxpayer who is a SNAP recipient and experiences a reduction in or loss of SNAP benefits29 due to a federal policy change shall be allowed a credit against the tax imposed by Code30 Section 48-7-20 in an amount not to exceed $1,200.00. The commissioner shall determine31 the total amount of any such tax credit per taxpayer relative to the SNAP benefit received,32 any reduction in or loss of such SNAP benefit, and the qualifying period.33 (c) If the total amount of the tax credit provided for in this Code section exceeds the34 taxpayer's income tax liability for a taxable year, such excess amount shall be refunded to35 the taxpayer.36 (d) The commissioner shall be authorized to promulgate rules and regulations necessary37 to implement and administer the provisions of this Code section."38 SECTION 2.39 All laws and parts of laws in conflict with this Act are repealed.40 H. B. 828 - 2 - ## 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 create a refundable state income tax credit of up to $1,200 for people who lose SNAP food assistance benefits because of a federal policy change, starting with the 2026 tax year. ### Plain-language summary This bill responds to the possibility that the federal government could cut Supplemental Nutrition Assistance Program (SNAP) benefits through new legislation, regulations, or an executive order issued after March 31, 2025. If that happens, Georgians who were receiving SNAP and see their benefits reduced or eliminated because of that federal change could claim a new state income tax credit. The credit is capped at $1,200 per taxpayer and is refundable, meaning if the credit is worth more than what the person owes in state income tax, they get the difference back as a refund. The state revenue commissioner would decide the exact credit amount for each taxpayer based on their SNAP benefit amount, how much was cut, and how long they remained otherwise eligible. The credit applies to tax years starting January 1, 2026, and only if the General Assembly appropriates funding for it. The commissioner would also write rules to administer the program. ### What it does - Creates a new refundable state income tax credit of up to $1,200 for individuals who lose or see reduced SNAP food benefits because of a federal policy change. - Limits eligibility to reductions or losses caused by federal legislation, regulation, or executive orders issued after March 31, 2025. - Directs the state revenue commissioner to calculate each taxpayer's credit amount based on their SNAP benefit, the reduction amount, and their remaining eligibility period. - Makes the credit refundable, so any amount exceeding a taxpayer's income tax bill is paid back to them. - Ties the credit to state budget appropriations and applies it starting with tax years beginning January 1, 2026. - Authorizes the commissioner to create rules and regulations to administer the credit program. ### Who it affects Georgians who currently receive SNAP food assistance benefits and could lose some or all of that federal aid due to future federal policy changes; the Department of Human Services' Division of Family and Children Services, which sets SNAP eligibility rules; and the state revenue commissioner's office, which would administer the new credit. ### Why it matters If federal SNAP cuts occur, eligible Georgians could recover some lost grocery assistance through their state tax refund instead of losing that money entirely. The credit is capped at $1,200 and depends on the state actually setting aside funding for it each year. ### Key provisions - Adds new Code Section 48-7-29.27 to Georgia's income tax law (O.C.G.A. Chapter 7 of Title 48). - Defines key terms including 'federal policy change,' 'qualifying period,' 'SNAP recipient,' and 'eligibility requirements' tied to rules in place as of March 31, 2025. - Section 1(b) creates the tax credit, capped at $1,200, for taxable years beginning on or after January 1, 2026, subject to state appropriations. - Section 1(b) gives the commissioner authority to set each taxpayer's specific credit amount based on their benefit loss and qualifying period. - Section 1(c) makes the credit refundable if it exceeds the taxpayer's tax liability. - Section 1(d) authorizes the commissioner to issue rules and regulations to implement the credit. - Section 2 repeals any conflicting laws. ## Status - Status: Introduced (2025-03-25) - Last action: House Second Readers (2025-03-28) - Sponsors: Samuel Park, Carolyn Hugley, Tanya Miller, Spencer Frye, Al Williams, Park Cannon - Official page: https://www.legis.ga.gov/legislation/71618 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb828.md?full=1