---
title: O.C.G.A. § 48-7-29.13. Tax credits for qualified health insurance expenses.
collection: code
id: 48-7-29.13
cite_as: O.C.G.A. § 48-7-29.13 (2025)
canonical_url: https://georgiacommons.org/code/48-7-29.13
md_url: https://georgiacommons.org/code/48-7-29.13.md
text_url: https://georgiacommons.org/code/48-7-29.13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=162
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: Effective January 1, 2025. Reserved effective December 31, 2029.
in_force: true
other_versions:
  - version: Effective until January 1, 2025.
    in_force: false
    md_url: https://georgiacommons.org/code/48-7-29.13.md?version=until+January+1%2C+2025
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. § 48-7-29.13. Tax credits for qualified health insurance expenses.

(a) As used in this Code section, the term:

(1) “Qualified health insurance” means a high deductible health plan as defined by Section 223 of the Internal Revenue Code.

(2) “Qualified health insurance expense” means the expenditure of funds of at least $250.00 annually for health insurance premiums for qualified health insurance.

(3) “Taxpayer” means an employer who employs directly, or who pays compensation to individuals whose compensation is reported on Form 1099, 50 or fewer persons and for whom the taxpayer provides high deductible health plans as defined by Section 223 of the Internal Revenue Code and in which such employees are enrolled.

(b) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 or 48-7-21, as applicable, for qualified health insurance expenses in an amount of $250.00 for each employee enrolled for 12 consecutive months in a qualified health insurance plan if such qualified health insurance is made available to all of the employees and compensated individuals of the employer pursuant to the applicable provisions of Section 125 of the Internal Revenue Code.

(c) 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 be allowed the taxpayer against no more than three succeeding years’ tax liability. No such credit shall be allowed the taxpayer against prior years’ tax liability.

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

(e) The credit allowed by this Code section shall apply only with regard to qualified health insurance expenses.

(f) This Code section shall stand repealed and reserved on December 31, 2029.

## History

Code 1981, § 48-7-29.13, enacted by Ga. L. 2008, p. 292, § 5/HB 977; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2009, p. 652, § 5/HB 410; Ga. L. 2024, p. 794, §§ 1-5, 2-1/HB 1181, effective January 1, 2025.

## Editor's Notes

Ga. L. 2024, p. 794, § 4-1/HB 1181, not codified by the General Assembly, makes the amendments to this Code section by Part I applicable only to the unused tax credits generated during the taxable years beginning on or after January 1, 2025.

## Amendments

The 2024 amendment, effective January 1, 2025, inserted “no more than three” in the second sentence in subsection (c) and added subsection (f). See Editor’s notes for applicability.

## Delayed Effective Date

Code Section 48-7-29.13 is set out twice in this Code. This version is effective January 1, 2025. For version effective until January 1, 2025, see the preceding version.