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HB1326 • 2025

Income tax; living wage jobs; provide tax credit

Income tax; living wage jobs; provide tax credit

Labor Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Neal, Yasmin
Last action
2026-02-19
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The official summary confirms the bill provides for a credit but does not specify the value or eligibility thresholds.

Tax Credit for Living Wage Jobs

This bill amends Georgia's income tax laws to create a new credit for jobs that pay a living wage.

What This Bill Does

  • Amends the state code regarding income taxes, rates, and credits in Title 48 of the Official Code of Georgia Annotated.
  • Provides for a specific tax credit for living wage jobs.
  • Sets rules for amounts, conditions, and limitations on the credit.
  • Includes definitions needed for the law to work.
  • Allows state officials to create rules and regulations to run the program.

Who It Names or Affects

  • Employers in Georgia who may qualify for a tax credit
  • Workers employed at jobs that meet the living wage definition

Terms To Know

Tax credit
An amount subtracted from taxes owed, as provided by this new law.
Living wage job
A type of employment defined within the bill that qualifies for a tax credit.

Limits and Unknowns

  • The exact dollar amount or percentage of the tax credit is not listed in the summary.
  • The specific definition or hourly rate required to be considered a 'living wage' is not included here.
  • There is no effective date shown, so it is unknown when this law starts.

Bill History

  1. 2026-02-19 Georgia General Assembly

    House Second Readers

Official Summary Text

Income tax; living wage jobs; provide tax credit