House Bill 828
By: Representatives Park of the 107th, Hugley of the 141st, Miller of the 62nd, 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 to
income taxes, so as to provide for a 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 under certain circumstances; to provide for
definitions; to provide for rules and regulations; to provide for related matters; 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 by adding a new Code section to read as follows:
<ins>"48-7-29.27.
(a) As used in this Code section, the term:
(1) 'DFCS' means the Division of Family and Children Services within the Department
of Human Services.
</ins>
<ins>(2) 'Eligibility requirements' means any requirements to qualify for SNAP benefits as set
forth by DFCS on or before March 31, 2025, and in accordance with 7 U.S.C.
Section 2011 et seq., as effective on March 31, 2025.
(3) 'Federal policy change' means any federal legislation, regulation, or executive order
occurring after March 31, 2025, that results in a reduction in or loss of SNAP benefit
funding.
(4) 'Qualifying period' means, with respect to any taxable year, the period for which a
SNAP recipient remains eligible for SNAP benefits under the eligibility requirements.
(5) 'SNAP' means the federal Supplemental Nutrition Assistance Program established
under 7 U.S.C. Section 2011 et seq., as effective on March 31, 2025.
(6) 'SNAP benefit' means the value of federal supplemental nutrition assistance provided
to a SNAP recipient under SNAP, beginning on or before March 31, 2025.
(7) 'SNAP recipient' means an individual who has received SNAP benefits.
(b) Subject to appropriations, for taxable years beginning on or after January 1, 2026, a
taxpayer who is a SNAP recipient and experiences a reduction in or loss of SNAP benefits
due to a federal policy change shall be allowed a credit against the tax imposed by Code
Section 48-7-20 in an amount not to exceed $1,200.00. The commissioner shall determine
the total amount of any such tax credit per taxpayer relative to the SNAP benefit received,
any reduction in or loss of such SNAP benefit, and the qualifying period.
(c) If the total amount of the tax credit provided for in this Code section exceeds the
taxpayer's income tax liability for a taxable year, such excess amount shall be refunded to
the taxpayer.
(d) The commissioner shall be authorized to promulgate rules and regulations necessary
to implement and administer the provisions of this Code section."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.