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HB248 • 2025

Income tax; tax credit for certain expenses incurred by taxpayers for certain geothermal machinery installations at residential dwellings; provide

Income tax; tax credit for certain expenses incurred by taxpayers for certain geothermal machinery installations at residential dwellings; provide

Taxes
Active

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

Sponsor
Jasperse, Rick
Last action
2026-03-31
Official status
Senate Tabled
Effective date
Not listed

Plain English Breakdown

The bill was tabled by the Senate on March 31, 2026. This action typically stops the legislative process for that session, meaning this specific version of the bill did not become law.

Tax Credit for Home Geothermal Machinery Installations

This bill proposes a state income tax credit to help taxpayers pay for installing specific geothermal machinery at their homes.

What This Bill Does

  • Amends Chapter 7 of Title 48 of the Official Code of Georgia Annotated regarding income taxes.
  • Provides an income tax credit for expenses related to certain geothermal machinery installations at residential dwellings.
  • Includes definitions, terms, and conditions required to receive the credit.
  • Sets a sunset date, meaning the law will end on a specific future day unless renewed.
  • Repeals any existing laws that conflict with this new provision.

Who It Names or Affects

  • Taxpayers who incur expenses for qualifying geothermal machinery installations at their residential dwellings.

Limits and Unknowns

  • The official text does not state the specific dollar amount or percentage of the tax credit.
  • The bill was tabled in the Senate on March 31, 2026, meaning it did not pass to become law at that time.
  • No effective date is listed because the legislative process ended with a tabling action.

Bill History

  1. 2026-03-31 Georgia General Assembly

    Senate Tabled

Official Summary Text

Income tax; tax credit for certain expenses incurred by taxpayers for certain geothermal machinery installations at residential dwellings; provide