24 LC 50 0809
House Bill 1434
By: Representatives Mughal of the 105
th
, Holcomb of the 81
st
, Reeves of the 99
th
, McCollum
of the 30
th
, and Clark of the 100
th
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
1
relating to imposition, rate, computation, exemptions, and credits, so as to create a tax credit2
for certain expenses by certain educators and first responders; to provide for definitions; to3
disallow related deductions; to provide for rules and regulations; to provide for related4
matters; to provide for an effective date and applicability; to repeal conflicting laws; and for5
other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to9
imposition, rate, computation, exemptions and credits, is amended by adding a new10
paragraph to subsection (b) of Code Section 48-7-27, relating to computation of taxable net11
income, to read as follows:12
"(17) Georgia taxable income shall be adjusted as provided in Code Section 48-7-29.22.
"13
SECTION 2.14
Said article is further amended by adding a new Code section to read as follows:15
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"48-7-29.26.16
(a) As used in this Code section, the term:17
(1) 'Eligible expense' means:18
(A) A necessary and ordinary expense incurred by a teacher in connection with books,19
supplies, equipment, software, services, or other materials used in a classroom or20
instructional setting in a qualified school; and21
(B) A necessary and ordinary expense incurred by a first responder as tuition or fees22
for the participation of the first responder in professional development courses related23
to service as a first responder, or for uniforms used by the first responder in service as24
a first responder.25
(2) 'Eligible taxpayer' means a teacher or first responder.26
(3) 'First responder' means a law enforcement officer, firefighter, paramedic, or27
emergency medical technician.28
(4) 'Necessary and ordinary expense' means an expenditure that is helpful and29
appropriate for the profession of an educator or first responder and common and accepted30
in the education or first responder field.31
(5) 'Qualified school' means a Georgia:32
(A) School under the control and management of a county, independent, or area board33
of education supported by public funds;34
(B) School under the control and management of the State Board of Education or35
department or agency thereof supported by public funds;36
(C) Private school as such term is defined in subsection (b) of Code Section 20-2-690; 37
(D) Home study program meeting the requirements set forth in subsection (c) of Code38
Section 20-2-690;39
(E) Qualified pre-kindergarten program; or40
(F) Early care and education program as such term is defined in paragraph (6) of Code41
Section 20-1A-2.42
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(6) 'Teacher' means an individual who is a kindergarten through grade 12 teacher,43
instructor, or aide in a qualified school for at least 810 hours during a taxable year.44
(b)(1) An eligible taxpayer shall be allowed a credit against the tax imposed by Code45
Section 48-7-20 in the amount of 50 percent of up to $1,000.00 of eligible expenses46
incurred during the tax year by such taxpayer. Such credit shall not exceed the taxpayer's47
income tax liability.48
(2) No taxpayer shall be entitled to such credit as set forth in paragraph (1) of this49
subsection for eligible expenses claimed by another taxpayer.50
(3) Any unused tax credit shall not be allowed to be carried forward to apply to the51
taxpayer's succeeding years' tax liability.52
(4) No such tax credit shall be allowed against prior years' tax liability.53
(5) If the taxpayer claims the credit allowed by this Code section, for the purposes of54
computing a taxpayer's Georgia taxable net income under Code Section 48-7-27, the55
taxpayer shall add back any amount provided and allowed by Section 62(a)(2)(D) of the56
Internal Revenue Code of 1986.57
(c) The commissioner shall promulgate any rules and regulations necessary to implement58
and administer this Code section."59
SECTION 3.60
This Act shall become effective upon its approval by the Governor or upon its becoming law61
without such approval and shall be applicable to tax years beginning on or after62
January 1, 2024.63
SECTION 4.64
All laws and parts of laws in conflict with this Act are repealed.65
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