---
title: O.C.G.A. § 48-7-29.27. Tax credits for qualifying child.
collection: code
id: 48-7-29.27
cite_as: O.C.G.A. § 48-7-29.27 (2025)
canonical_url: https://georgiacommons.org/code/48-7-29.27
md_url: https://georgiacommons.org/code/48-7-29.27.md
text_url: https://georgiacommons.org/code/48-7-29.27/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=68
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
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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. § 48-7-29.27. Tax credits for qualifying child.

(a) As used in this Code section, the term “qualifying child” shall have the same meaning as set forth in Section 24(c) of the Internal Revenue Code, provided that such child has not yet attained age six.

(b) For taxable years beginning on or after January 1, 2026, a taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 in an amount equal to $250.00 for each qualifying child of the taxpayer.

(c) In no event shall more than one taxpayer be allowed the tax credit granted under this Code section for the same qualifying child. In the case of parents or legal guardians who do not file income taxes jointly for any reason, the child shall be the qualifying child for only one parent or legal guardian, which shall be the parent or legal guardian who had custody of the qualifying child for more than one-half of the tax year in question; provided, however, that the noncustodial parent or legal guardian may claim the credit if:

(1) A court of competent jurisdiction has unconditionally awarded, in writing, the noncustodial parent or legal guardian the tax credit authorized under this Code section, and such parent or legal guardian attaches a copy of the court order with his or her tax return; or

(2) The noncustodial parent or legal guardian attaches a copy of a written declaration made by the custodial parent or legal guardian of a qualifying child that he or she assigns the credit to the noncustodial parent or legal guardian and will not claim the credit allowed under this Code section with respect to such child for such tax year.

(d) Notwithstanding the provisions of subsection (b) of this Code section, in the case of any taxable nonresident or part-year resident whose tax was prorated as provided by Code Section 48-7-85, the amount of the credit determined pursuant to such subsection shall be prorated based on the ratio of income taxable to this state as properly reported on Schedule 3, Line 9 of the Georgia Form 500 for the taxable year.

(e) 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.

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

## History

Code 1981, § 48-7-29.27, enacted by Ga. L. 2025, p. 537, § 1-2/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 this Code section shall be applicable to all taxable years beginning on or after January 1, 2026.

## Effective Date

This Code section became effective July 1, 2025. See Editor’s notes for applicability.