HB1000: HB1000 Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

This bill creates a new one-time tax credit for Georgians who filed individual income tax returns for both the 2024 and 2025 tax years by the applicable deadline, including extensions. The Georgia Department of Revenue would automatically issue the refund once a qualifying taxpayer files their 2025 return, without the taxpayer needing to apply separately. The refund amount is the smaller of the taxpayer's actual 2024 Georgia income tax liability or a set cap based on filing status: $250 for single filers or married people filing separately, $375 for heads of household, and $500 for married couples filing jointly. Nonresident aliens, people claimed as another taxpayer's dependent (unless they had earned income), and estates or trusts do not qualify. The refund does not count as taxable income, does not earn interest, and can be applied against any outstanding debt the taxpayer owes the state. The law would take effect as soon as the Governor signs it.

• Creates a new section of Georgia tax law (O.C.G.A. § 48-7-20.4) establishing a one-time refund for taxpayers who filed both 2024 and 2025 Georgia income tax returns on time.
• Sets refund caps based on filing status: $250 for single or separate filers, $375 for heads of household, and $500 for joint filers, capped at the taxpayer's actual 2024 tax liability.
• Excludes nonresident aliens, estates, trusts, and most dependents from qualifying, while allowing dependents with 2024 earned income to still qualify.
• Prorates the refund for part-year residents and nonresidents based on the share of their income taxed by Georgia.
• Requires the Department of Revenue to first apply any refund against a taxpayer's outstanding debts before paying it out, and bars the refund from earning interest.
• Directs the state revenue commissioner to write rules needed to carry out the refund program.

Individual Georgia income tax filers who filed returns for both the 2024 and 2025 tax years, including single filers, heads of household, and married couples. It excludes nonresident aliens, estates, trusts, and most people claimed as dependents. It also affects the Georgia Department of Revenue, which must administer the automatic refunds.

Eligible Georgia taxpayers would receive an extra one-time payment of up to $500 without filing a separate application, as long as they filed both required returns on time. The amount depends on filing status and actual 2024 tax owed, and the payment would be used first to cover any debts owed to the state.

• Section 1 adds O.C.G.A. § 48-7-20.4, defining a 'qualified taxpayer' as someone who filed both 2024 and 2025 Georgia income tax returns by the 2025 filing deadline, including extensions.
• The Department of Revenue must automatically credit the refund once a qualifying taxpayer files their 2025 return, with no separate application required.
• Refund amounts are capped at $250 (single/separate), $375 (head of household), or $500 (joint), or the taxpayer's actual 2024 tax liability, whichever is less.
• Part-year residents and nonresidents get a prorated refund based on the share of income taxed by Georgia.
• The refund is not taxable income, does not accrue interest, and must first offset any outstanding debt the taxpayer owes under the state's setoff debt collection law (Article 7 of Chapter 7).
• Section 2 makes the law effective immediately upon the Governor's signature or upon becoming law without signature.

1. 2026-03-20Effective Date 2026-03-20
2. 2026-03-20Act 374
3. 2026-03-20House Date Signed by Governor (House)
4. 2026-03-20House Sent to Governor (House)
5. 2026-03-16Senate Passed/Adopted (Senate)
6. 2026-03-16Senate Third Read (Senate)
7. 2026-03-16Senate Engrossed (Senate)
8. 2026-03-12Senate Read Second Time (Senate)

• Matthew Gambill (R, HD-015)Primary sponsor
• Will Wade (R, HD-009)
• Devan Seabaugh (R, HD-034)
• Soo Hong (R, HD-103)
• Shaw Blackmon (R, HD-146)
• Bruce Williamson (R, HD-112)
• Bo Hatchett (R, SD-050)

1. PassedHouse voteMarch 4, 2026

   172 yea, 0 nay (1 not voting, 4 absent)

   Passage: House Vote #614

2. PassedSenate voteMarch 16, 2026

   32 yea, 20 nay (0 not voting, 2 absent)

   Motion To Engross: Senate Vote #720

3. PassedSenate voteMarch 16, 2026

   53 yea, 0 nay (1 not voting, 0 absent)

   Passage: Senate Vote #725

• state income tax
• tax refund
• Georgia Department of Revenue
• tax credit
• personal finance