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HB511 • 2025

Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts; provide

Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts; provide

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Lumsden, Eddie
Last action
2025-05-14
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The source confirms limits exist but does not state what they are.

Tax Deduction for Catastrophe Savings Accounts

This law allows taxpayers to lower their taxable income by deducting money they contribute to catastrophe savings accounts and the interest earned on those accounts.

What This Bill Does

  • Provides deductions from taxable net income for contributions made to catastrophe savings accounts.
  • Allows a deduction for interest earned on these specific savings accounts.
  • Establishes limits on how much can be contributed to these accounts.

Who It Names or Affects

  • Taxpayers who contribute to or earn interest in catastrophe savings accounts

Limits and Unknowns

  • The specific dollar amounts for contribution limits are not detailed in the provided summary text.
  • Definitions of terms used in this rule are mentioned as being included but are not listed here.

Bill History

  1. 2025-05-14 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts; provide