HB 1000: Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

This bill adds a new section to Georgia's income tax law (O.C.G.A. § 48-7-20.4) creating a one-time refund for individuals who filed state income tax returns for both the 2024 and 2025 tax years. The Georgia Department of Revenue would automatically issue the credit once a taxpayer files their 2025 return, no separate application needed. The refund equals the smaller of the taxpayer's actual 2024 tax liability or a flat amount based on filing status: $250 for single filers or married people filing separately, $375 for heads of household, and $500 for married couples filing jointly. Nonresident aliens, estates, trusts, and people claimed as another taxpayer's dependent in 2024 are excluded, though dependents with earned income in 2024 can still qualify. Part-year residents get a prorated amount. The refund is not taxable income, earns no interest, and can be used to pay off existing tax debts first. The law would take effect as soon as the Governor signs it.

• Creates a one-time tax refund for individual Georgians who filed both their 2024 and 2025 Georgia income tax returns on time.
• Sets the refund amount as the lesser of the taxpayer's actual 2024 tax liability or a flat amount: $250 (single or married filing separately), $375 (head of household), or $500 (married filing jointly).
• Directs the Department of Revenue to issue the refund automatically once a 2025 return is filed, without a separate application.
• Excludes nonresident aliens, estates, trusts, and people claimed as someone else's dependent in 2024, unless that dependent had earned income that year.
• Requires that any refund first be applied against outstanding tax debt the taxpayer owes before being paid out.
• Declares the refund is not taxable income in Georgia and will not earn interest for the taxpayer.

Individual Georgia taxpayers who filed state income tax returns for both 2024 and 2025, including single filers, heads of household, and married couples. It excludes nonresident aliens, estates, trusts, and most dependents, though dependents with earned income in 2024 can still qualify. Part-year and nonresident taxpayers get a prorated amount.

Eligible Georgians could receive between $250 and $500 back automatically after filing their 2025 state return, without applying separately. Taxpayers who owe back taxes would see the refund applied to that debt first rather than receiving the full amount directly.

• Section 1 adds new Code section 48-7-20.4, defining a 'qualified taxpayer' as someone who filed both 2024 and 2025 Georgia income tax returns by the applicable deadline, including extensions.
• Subsection (b) sets the refund as the lesser of the taxpayer's 2024 tax liability or a flat amount tied to filing status ($250, $375, or $500).
• Subsection (b)(2) requires prorating the refund for nonresidents or part-year residents based on the share of income taxed by Georgia in 2024.
• Subsection (c) states the refund does not count as taxable income for Georgia income tax purposes.
• Subsection (d) requires refunds to be sent electronically or by check based on the taxpayer's 2025 return instructions, after first covering any outstanding tax debt.
• Subsection (e) specifies the refund will not accrue or be paid with interest.
• Subsection (f) makes the refund subject to Georgia's setoff debt collection rules for outstanding debts.
• Section 2 makes the Act effective immediately upon the Governor's signature or upon becoming law without signature.

1. 2026-03-20Effective Date 2026-03-20
2. 2026-03-20Act 374
3. 2026-03-20House Date Signed by Governor (Cámara de Representantes)
4. 2026-03-20House Sent to Governor (Cámara de Representantes)
5. 2026-03-16Senate Passed/Adopted (Senado)
6. 2026-03-16Senate Third Read (Senado)
7. 2026-03-16Senate Engrossed (Senado)
8. 2026-03-12Senate Read Second Time (Senado)

• Matthew Gambill (R, HD-015)Patrocinador principal
• Will Wade (R, HD-009)
• Devan Seabaugh (R, HD-034)
• Soo Hong (R, HD-103)
• Shaw Blackmon (R, HD-146)
• Bruce Williamson (R, HD-112)
• Bo Hatchett (R, SD-050)

1. AprobadaVotación: Cámara de Representantes4 de marzo de 2026

   172 a favor, 0 en contra (1 sin votar, 4 ausentes)

   Passage: House Vote #614

2. AprobadaVotación: Senado16 de marzo de 2026

   32 a favor, 20 en contra (0 sin votar, 2 ausentes)

   Motion To Engross: Senate Vote #720

3. AprobadaVotación: Senado16 de marzo de 2026

   53 a favor, 0 en contra (1 sin votar, 0 ausentes)

   Passage: Senate Vote #725

• income tax refund
• state tax rebate
• Georgia Department of Revenue
• tax credit