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

26 LC 52 1059 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 labor1 and industrial relations, revenue and taxation, and social serv ices, respectively, so as to2 provide for certain protections of caregivers; to provide for duration of sick leave; to revise3 a definition; to increase the tax credit for qualified caregivi ng expenses; to provide for no4 displacement from other programs; to provide for related matters; to repeal conflicting laws;5 and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial relations,9 is amended in Chapter 1, relating to general provisions, by revising subsection (b) of Code10 Section 34-1-10, relating to use of sick leave for care of imme diate family members, as11 follows:12 "(b) An employer that provides sick leave shall allow an employee to use such sick leave13 for the care of an immediate family member; provided, however, that nothing in this Code14 section shall be construed to require an employer to offer sick leave or to require an15 S. B. 588 - 1 - 26 LC 52 1059 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."17 SECTION 2.18 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is19 amended in Article 2 of Chapter 7, relating to imposition, rate, computation, exemptions, and20 credits relative to income taxes, by revising Code Section 48-7-29.2, relating to tax credits21 for qualified caregiving expenses, as follows:22 "48-7-29.2.23 (a) As used in this Code section, the term:24 (1) 'Qualified caregiving expenses' means payments by the taxp ayer for home health25 agency services, personal care services, personal care attendan t services, homemaker26 services, adult day care, respite care, or healthcare equipment and supplies which27 equipment and supplies have been determined to be medically necessary by a physician28 which services, care, or equipment and supplies are:29 (A) Provided to the qualifying family member; and30 (B) Purchased or obtained from an organization or individual n ot related to the31 taxpayer or the qualifying family member.32 (2) 'Qualifying family member' means the taxpayer or an individual who is the spouse33 of the taxpayer or who is related to the taxpayer by blood, marriage, or adoption and who:34 (A) Is at least 62 55 years of age; or35 (B) Has been determined to be disabled by the Social Security Administration.36 (b) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-2037 for qualified caregiving expenses in an amount not to exceed 10 30 percent of the total38 amount expended for qualified caregiving expenses. No taxpayer shall be entitled to such39 credit with respect to the same qualified caregiving expenses claimed by another taxpayer.40 S. B. 588 - 2 - 26 LC 52 1059 (c) In no event shall the amount of the tax credit exceed $150.00 $750.00 or the taxpayer's41 income tax liability, whichever is less. Any unused tax credit shall not be allowed to be42 carried forward to apply to the taxpayer's succeeding years' tax liability. No such tax credit43 shall be allowed the taxpayer against prior years' tax liability.44 (d) No credit shall be allowed under this Code section with re spect to any qualifying45 caregiving expenses either deducted or subtracted by the taxpayer in arriving at Georgia46 taxable net income or with respect to any qualified caregiving expenses for which amounts47 were excluded from Georgia taxable net income.48 (e) The commissioner shall promulgate any rules and regulations necessary to implement49 and administer this Code section."50 SECTION 3.51 Title 49 of the Official Code of Georgia Annotated, relating to social services, is amended52 in Article 6 of Chapter 6, relating to the "Georgia Family Caregiver Support Act," by revising53 Code Section 49-6-76, relating to displacement of other programs prohibited, as follows:54 "49-6-76.55 (a) Funding authorized under this article shall not be used to di splace benefits,56 entitlements, or resources available under other programs.57 (b) 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."60 SECTION 4.61 All laws and parts of laws in conflict with this Act are repealed.62 S. B. 588 - 3 -