25 LC 62 0093
House Bill 519
By: Representatives Stephens of the 164
th
, Mathis of the 133
rd
, Reeves of the 99
th
, and
Williams of the 148
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, exemption, and credits, so as to provide that the2
amount of the federal work opportunity credit claimed by a taxpayer shall also be allowed3
as a tax credit against state income taxes; to provide for conditions, eligibility, limitations,4
and recaptures; to provide for definitions; to provide for rules and regulations; to provide for5
automatic repeal; to provide for related matters; to provide for an effective date and6
applicability; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to10
imposition, rate, computation, exemption, and credits, is amended by adding a new Code11
section to read as follows:12
"48-7-29.27.
13
(a) As used in this Code section, the term:14
(1) 'Federal work opportunity tax credit' means the work opportunity credit allowed15
under Section 51 of the Internal Revenue Code.16
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(2) 'Qualified wages' shall have the same meaning as provided in Section 51 of the17
Internal Revenue Code.18
(3) 'Targeted group' shall have the same meaning as provided in the Internal Revenue19
Code.20
(b)(1) A taxpayer subject to tax under this article shall be allowed a credit against such21
tax in an amount equal to 100 percent of the tax credit allowed to such taxpayer under22
Section 51 of the Internal Revenue Code attributable to qualified wages paid to a Georgia23
resident who is a member of a targeted group and to whom a certificate to that effect has24
been issued by the United States Department of Labor.25
(2) Such credit shall not exceed $500.00 per eligible employee per year in any given tax26
year.27
(c) To claim a tax credit allowed by this Code section, the taxpayer shall provide any28
information required by the department. Each taxpayer claiming a tax credit under this29
Code section shall maintain and make available for inspection by the department any30
records that the department deems necessary to determine the amount of the tax credit to31
which the taxpayer is entitled. The burden of proving eligibility for a tax credit allowed32
by this Code section and the amount of such tax credit rests upon the taxpayer, and no such33
credit shall be allowed to a taxpayer that fails to maintain adequate records or to make such34
records available for inspection.35
(d)(1) If, after the inspection of records as provided for in subsection (c) of this Code36
section, the department determines that all or a portion of any federal work opportunity37
tax credit taken should be recaptured from a taxpayer, the department shall recapture a38
proportionate amount of the corresponding tax credit allowed to such taxpayer under this39
Code section.40
(2) In the event that the recapture of any tax credit allowed under this Code section is41
required, any amended return submitted to the department as provided in subsection (c)42
of this Code section shall include the proportion of the state tax credit required to be43
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recaptured, the identity of each taxpayer subject to the recapture, and the amount of tax44
credit previously allocated to such taxpayer.45
(e) In no event shall the:46
(1) Amount of the tax credit allowed under this Code section for a taxable year exceed47
a taxpayer's income tax liability for such year;48
(2) Tax credit provided for in this Code section be allowed to a taxpayer against any49
succeeding or prior year's tax liability; or50
(3) Aggregate limit of tax credits allowed under this Code section for any year exceed51
$10 million.52
(f) The commissioner is authorized to promulgate any rules and regulations necessary to53
implement and administer this Code section.54
(g) This Code section shall stand repealed on December 31, 2030."55
SECTION 2.56
This Act shall become effective on January 1, 2026, and shall be applicable to all taxable57
years beginning on or after January 1, 2026.58
SECTION 3.59
All laws and parts of laws in conflict with this Act are repealed.60
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