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HB316 • 2025

Income tax; credit equal to 20 percent of the federal earned income tax credit; provide

Income tax; credit equal to 20 percent of the federal earned income tax credit; provide

Labor Taxes
Active

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

Sponsor
Park, Sam
Last action
2025-02-11
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill summary states it provides for an effective date, but no specific date is listed in the provided metadata or text excerpts.

Georgia Income Tax Credit for Earned Workers

This bill creates a state income tax credit equal to 20 percent of the federal earned income tax credit.

What This Bill Does

  • Creates an income tax credit worth 20% of the federal earned income tax credit amount.
  • Amends Chapter 7 of Title 48 in Georgia law regarding state income taxes.
  • Provides for rules and regulations to manage how this new credit works.
  • Repeals any existing laws that conflict with these changes.

Who It Names or Affects

  • Taxpayers eligible for the federal earned income tax credit

Limits and Unknowns

  • The official text mentions an effective date but does not state a specific calendar date.
  • The bill provides for rules and regulations but does not list the details of how to claim the credit.

Bill History

  1. 2025-02-11 Georgia General Assembly

    House Second Readers

Official Summary Text

Income tax; credit equal to 20 percent of the federal earned income tax credit; provide