HB 1585: Income tax; donations to nonprofit corporations that provide housing to cancer care patients; provide credit

Georgia currently has no specific tax credit for donations to nonprofits that house families of children undergoing cancer treatment. This bill would add a new section to Georgia's tax code (O.C.G.A. § 48-7-29.29) creating such a credit. Individuals, married couples, business owners, and corporations could get a credit for money they give to nonprofits certified by the Division of Family and Children Services as providers of cancer housing accommodations. The total credits available statewide would be capped at $10 million per year, with at least half reserved for individual filers rather than corporations. Donors must get state preapproval before giving, and nonprofits must spend at least 80 percent of donations on actual housing costs. Nonprofits that violate the rules can lose their certification, and unused credits can carry forward up to three years.

• Creates a new income tax credit for donations made to nonprofits certified as providing housing to minor cancer patients and their parents or guardians.
• Caps total statewide credits at $10 million per year, reserving at least $5 million for individuals rather than corporations or other entities.
• Requires donors to get state preapproval of their contribution amount before donating, processed on a first come, first served basis.
• Requires certified nonprofits to spend at least 80 percent of donations on actual housing costs and report finances annually to the state.
• Allows the state to revoke a nonprofit's certification for noncompliance and requires it to transfer unspent funds to another certified organization within 30 days.
• Lets unused tax credits carry forward for up to three years but bars use against past tax years.

Georgia taxpayers, including individuals, married couples, LLC members, S-corporation shareholders, partners, and corporations who donate to qualifying nonprofits; nonprofit organizations that provide temporary housing for young cancer patients and their families; and the Department of Human Services' Division of Family and Children Services, which certifies and monitors those nonprofits.

Families of children with cancer often need housing near treatment centers, and this credit could increase donations to nonprofits that provide it by making giving more financially attractive. The $10 million annual cap and preapproval process mean the total state revenue impact and available credits are limited and allocated on a first come, first served basis.

• Section 1 adds new Code Section 48-7-29.29 defining 'cancer,' 'cancer care,' 'cancer housing accommodations,' and 'qualified organization,' among other terms.
• Subsection (b) sets the total statewide credit cap at $10 million per year, with no more than $5 million going to corporations and other non-individual entities.
• Subsection (c) sets donation limits for the first half of each year: $2,500 for individuals, $5,000 for married couples filing jointly, and 30 percent of tax liability for corporations.
• Subsection (g) requires the Division of Family and Children Services to certify qualifying nonprofits within ten days of application and to decertify those that fail to comply.
• Subsection (m) requires certified nonprofits to spend at least 80 percent of donated funds on housing costs, capping administrative and overhead use at 20 percent.
• Subsection (n) prevents donors from claiming the credit if they already deducted the donation from taxable income, and allows unused credit to carry forward up to three years.
• Subsection (l) bars donors from directing funds to a specific person or receiving any direct benefit in exchange for donating.

1. 2026-03-23House Second Readers (Cámara de Representantes)
2. 2026-03-20House First Readers (Cámara de Representantes)
3. 2026-03-19House Hopper (Cámara de Representantes)

• Shaw Blackmon (R, HD-146)Patrocinador principal
• Patty Stinson (D, HD-150)
• Omari Crawford (D, HD-089)
• Bruce Williamson (R, HD-112)
• Bethany Ballard (R, HD-147)
• Samuel Park (D, HD-107)

• income tax credit
• cancer care
• nonprofit funding
• housing assistance
• childhood cancer