Senate · Introduced · 2025-2026 Regular Session

SB588: SB588 Labor and Industrial Relations, Revenue and Taxation, and Social Services; certain protections of caregivers; provide

Last action February 26, 2026 · Senate Read and Referred

A Georgia Senate bill would let employees use up to 15 days of earned sick leave a year to care for family members, triple the state's caregiver tax credit, and stop spousal caregivers from losing other benefits.

In plain language

Current Georgia law caps how much earned sick leave an employee can use to care for an immediate family member at five days a year, and it gives family caregivers a modest state income tax credit for expenses like home health aides or respite care. This bill raises the sick leave cap to 15 days a year. It also expands the caregiving tax credit (O.C.G.A. § 48-7-29.2) by lowering the age a family member must be to qualify from 62 to 55, raising the credit from 10 percent to 30 percent of qualified expenses, and increasing the maximum credit from $150 to $750. The bill also amends the Georgia Family Caregiver Support Act (O.C.G.A. § 49-6-76) so that a primary caregiver who is the spouse of the person they care for cannot be denied benefits, entitlements, or resources from other state programs just because of that spousal relationship. All conflicting laws would be repealed.

What the bill does

Raises the yearly cap on employer-provided sick leave that can be used to care for an immediate family member from 5 days to 15 days.
Lowers the minimum age for a qualifying family member under the caregiving tax credit from 62 to 55 years old.
Increases the state income tax credit for qualified caregiving expenses from 10 percent to 30 percent of expenses paid.
Raises the maximum dollar amount of that tax credit from $150 to $750 per year.
Adds a rule under the Georgia Family Caregiver Support Act so a spouse acting as primary caregiver cannot be ruled ineligible for other program benefits solely because they are the spouse.

Who it affects

Employees who use earned sick leave to care for family members, Georgia employers that offer sick leave, family caregivers claiming the state caregiving tax credit, older or disabled family members receiving care, and spouses who serve as primary caregivers under state-funded caregiver support programs.

Why it matters

Workers caring for aging or disabled relatives would get more paid time off and a larger tax break to offset costs like home health aides or adult day care. Spousal caregivers would also be protected from losing separate state benefits simply because of their marriage to the person they care for.

Key provisions

Section 1 amends O.C.G.A. § 34-1-10 to raise the cap on sick leave used for immediate family care from five days to 15 days per calendar year.
Section 2 revises O.C.G.A. § 48-7-29.2, lowering the qualifying family member's minimum age from 62 to 55.
Section 2 also raises the caregiving expense credit rate from 10 percent to 30 percent of expenses and raises the maximum credit from $150 to $750, still capped at the taxpayer's tax liability with no carryforward.
Section 3 amends O.C.G.A. § 49-6-76 to add subsection (b), barring denial of other program benefits to a primary caregiver solely because they are the care recipient's spouse.
Section 4 repeals any conflicting laws.

From the bill

“employer to allow an employee to use more than five 15 days of earned sick leave per16 calendar year for the care of an immediate family member.”
This shows the sick leave cap being raised from five days to 15 days per year.

“A person who is a primary caregiver and participates in a state funded program shall58 not be deemed ineligible for ben efits, entitlements, or resourc es available under other59 programs solely because the individual is the spouse of the care recipient.”
New protection ensuring spousal caregivers keep access to other state program benefits.

Status timeline

2026-02-26Senate Read and Referred (Senate)
2026-02-25Senate Hopper (Senate)

Topics

caregiver rights
sick leave law
tax credits
family caregiving
social services