---
title: O.C.G.A. § 48-7-63. Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process.
collection: code
id: 48-7-63
cite_as: O.C.G.A. § 48-7-63 (2025)
canonical_url: https://georgiacommons.org/code/48-7-63
md_url: https://georgiacommons.org/code/48-7-63.md
text_url: https://georgiacommons.org/code/48-7-63/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=556
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.
up: https://georgiacommons.org/code/48-7.md
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index: https://georgiacommons.org/code/index.md
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 / RETURNS AND FURNISHING OF INFORMATION
---

# O.C.G.A. § 48-7-63. Optional taxpayer contributions to permitted stem cell research through income tax payment and refund process.

(a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2007, shall contain appropriate language, to be determined by the commissioner, offering the taxpayer the opportunity to contribute to permitted stem cell research, as defined in Code Section 31-46-2, through the Georgia Commission for Saving the Cure by donating either all or any part of any tax refund due, by authorizing a reduction in the refund check otherwise payable, or by contributing any amount over and above any amount of tax owed by adding that amount to the taxpayer’s payment. The instructions accompanying the income tax return form shall contain a description of the purposes for which the commission was established and the intended use of moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to contribute to the commission may designate such contribution as provided in this Code section on the appropriate income tax return form.

(b) The Department of Revenue shall determine annually the total amount so contributed and shall transmit such amount to the Georgia Commission for Saving the Cure.

## History

Code 1981, § 48-7-63, enacted by Ga. L. 2007, p. 473, § 3/SB 148; Ga. L. 2009, p. 8, § 48/SB 46.

## Editor's Notes

Ga. L. 2007, p. 473, § 4(b)/SB 148, not codified by the General Assembly, provides that this Code section shall apply to all taxable years beginning on and after January 1, 2007.

## Law Reviews

For note on 2007 enactment of this Code section, see 24 Georgia St. U.L. Rev. 81 (2007).