Senate Bill 588
By: Senators Jones II of the 22nd, Wicks of the 34th, Parent of the 44th, Merritt of the 9th,
Orrock of the 36th and others
A BILL TO BE ENTITLED
AN ACT
To amend Titles 34, 48, and 49 of the Official Code of Georgia Annotated, relating to labor
and industrial relations, revenue and taxation, and social services, respectively, so as to
provide for certain protections of caregivers; to provide for duration of sick leave; to revise
a definition; to increase the tax credit for qualified caregiving expenses; to provide for no
displacement from other programs; to provide for related matters; to repeal conflicting laws;
and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial relations,
is amended in Chapter 1, relating to general provisions, by revising subsection (b) of Code
Section 34-1-10, relating to use of sick leave for care of immediate family members, as
follows:
"(b) An employer that provides sick leave shall allow an employee to use such sick leave
for the care of an immediate family member; provided, however, that nothing in this Code
section shall be construed to require an employer to offer sick leave or to require an
employer to allow an employee to use more than <del>five</del> <ins>15</ins> days of earned sick leave per
calendar year for the care of an immediate family member."
SECTION 2.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is
amended in Article 2 of Chapter 7, relating to imposition, rate, computation, exemptions, and
credits relative to income taxes, by revising Code Section 48-7-29.2, relating to tax credits
for qualified caregiving expenses, as follows:
"48-7-29.2.
(a) As used in this Code section, the term:
(1) 'Qualified caregiving expenses' means payments by the taxpayer for home health
agency services, personal care services, personal care attendant services, homemaker
services, adult day care, respite care, or healthcare equipment and supplies which
equipment and supplies have been determined to be medically necessary by a physician
which services, care, or equipment and supplies are:
(A) Provided to the qualifying family member; and
(B) Purchased or obtained from an organization or individual not related to the
taxpayer or the qualifying family member.
(2) 'Qualifying family member' means the taxpayer or an individual who is <ins>the spouse
of the taxpayer or who is</ins> related to the taxpayer by blood, marriage, or adoption and who:
(A) Is at least <del>62</del> <ins>55</ins> years of age; or
(B) Has been determined to be disabled by the Social Security Administration.
(b) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20
for qualified caregiving expenses in an amount not to exceed <del>10</del> <ins>30</ins> percent of the total
amount expended for qualified caregiving expenses. No taxpayer shall be entitled to such
credit with respect to the same qualified caregiving expenses claimed by another taxpayer.
(c) In no event shall the amount of the tax credit exceed <del>$150.00</del> <ins>$750.00</ins> or the taxpayer's
income tax liability, whichever is less. Any unused tax credit shall not be allowed to be
carried forward to apply to the taxpayer's succeeding years' tax liability. No such tax credit
shall be allowed the taxpayer against prior years' tax liability.
(d) No credit shall be allowed under this Code section with respect to any qualifying
caregiving expenses either deducted or subtracted by the taxpayer in arriving at Georgia
taxable net income or with respect to any qualified caregiving expenses for which amounts
were excluded from Georgia taxable net income.
(e) The commissioner shall promulgate any rules and regulations necessary to implement
and administer this Code section."
SECTION 3.
Title 49 of the Official Code of Georgia Annotated, relating to social services, is amended
in Article 6 of Chapter 6, relating to the "Georgia Family Caregiver Support Act," by revising
Code Section 49-6-76, relating to displacement of other programs prohibited, as follows:
"49-6-76.
<ins>(a)</ins> Funding authorized under this article shall not be used to displace benefits,
entitlements, or resources available under other programs.
<ins>(b) A person who is a primary caregiver and participates in a state funded program shall
not be deemed ineligible for benefits, entitlements, or resources available under other
programs solely because the individual is the spouse of the care recipient."
</ins> SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.