---
title: O.C.G.A. § 48-7-29.10. Tax credits for qualified child and dependent care expenses.
collection: code
id: 48-7-29.10
cite_as: O.C.G.A. § 48-7-29.10 (2025)
canonical_url: https://georgiacommons.org/code/48-7-29.10
md_url: https://georgiacommons.org/code/48-7-29.10.md
text_url: https://georgiacommons.org/code/48-7-29.10/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-pdf.pdf?sfvrsn=87f77070_0#page=44
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS
---

# O.C.G.A. § 48-7-29.10. Tax credits for qualified child and dependent care expenses.

(a) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 for qualified child and dependent care expenses. The amount of such credit shall be equal to 50 percent of the amount of the credit provided for in Section 21 of the Internal Revenue Code which is claimed and allowed pursuant to the Internal Revenue Code.

(b) In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer’s income tax liability. 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.

(c) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer this Code section.

## History

Code 1981, § 48-7-29.10, enacted by Ga. L. 2006, p. 64, § 1/HB 1080; Ga. L. 2025, p. 537, § 1-1/HB 136, effective July 1, 2025.

## Editor's Notes

Ga. L. 2025, p. 537, § 3-1(a)/HB 136, not codified by the General Assembly, provides that the 2025 amendment applicable to all taxable years beginning on or after January 1, 2026.

## Amendments

The 2025 amendment, effective July 1, 2025, rewrote subsection (a).