| 1 | 1 | | 25 LC 59 0130 |
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| 2 | 2 | | House Bill 723 |
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| 3 | 3 | | By: Representatives Holly of the 116 |
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| 4 | 4 | | th |
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| 5 | 5 | | , McQueen of the 61 |
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| 6 | 6 | | st |
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| 7 | 7 | | , Glaize of the 67 |
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| 8 | 8 | | th |
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| 9 | 9 | | , Frye of the |
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| 10 | 10 | | 122 |
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| 11 | 11 | | nd |
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| 12 | 12 | | , Lupton of the 83 |
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| 13 | 13 | | rd |
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| 14 | 14 | | , and others |
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| 15 | 15 | | A BILL TO BE ENTITLED |
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| 16 | 16 | | AN ACT |
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| 17 | 17 | | To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, |
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| 18 | 18 | | 1 |
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| 19 | 19 | | relating to imposition, rate, computation, and exemptions from income taxes, so as to provide2 |
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| 20 | 20 | | for a tax credit for actual expenses incurred by any taxpayer in the provision of a warming3 |
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| 21 | 21 | | center to unsheltered individuals on certain days of inclement weather; to provide for eligible4 |
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| 22 | 22 | | expenditures; to provide for conditions, limitations, and penalties; to provide for rules and5 |
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| 23 | 23 | | regulations; to provide for related matters; to provide for an effective date and applicability;6 |
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| 24 | 24 | | to repeal conflicting laws; and for other purposes.7 |
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| 25 | 25 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 |
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| 26 | 26 | | SECTION 1.9 |
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| 27 | 27 | | Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to10 |
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| 28 | 28 | | imposition, rate, computation, and exemptions from income taxes, is amended by adding a11 |
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| 29 | 29 | | new Code section to read as follows:12 |
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| 30 | 30 | | "48-7-40.37. |
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| 31 | 31 | | 13 |
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| 32 | 32 | | (a) As used in this Code section, the term 'warming center' means a short-term emergency14 |
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| 33 | 33 | | shelter that operates when temperatures or a combination of precipitation, wind chill, or15 |
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| 34 | 34 | | wind and temperature become dangerously inclement for the prevention of death or injury16 |
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| 35 | 35 | | H. B. 723 |
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| 36 | 36 | | - 1 - 25 LC 59 0130 |
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| 37 | 37 | | of unsheltered individuals due to exposure to the elements. At minimum, a warming center17 |
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| 38 | 38 | | shall offer a temperature at or above 60 degrees Fahrenheit during operation and sufficient18 |
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| 39 | 39 | | space for each individual using the warming center to lie down.19 |
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| 40 | 40 | | (b)(1) On and after January 1, 2026, any taxpayer that offers any of his or her owned or20 |
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| 41 | 41 | | leased structures on real property as warming centers to unsheltered individuals on certain21 |
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| 42 | 42 | | days of inclement weather for at least ten hours of any day that has a wind chill22 |
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| 43 | 43 | | temperature of less than 45 degrees Fahrenheit shall be eligible for an income tax credit23 |
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| 44 | 44 | | in the amount of the taxpayer's actual expenses incurred directly in the provision of such24 |
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| 45 | 45 | | warming centers.25 |
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| 46 | 46 | | (2) Actual expenses shall be limited to any costs actually incurred from energy used for26 |
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| 47 | 47 | | lighting or climate control, water and sewer charges, security personnel, or the purchase27 |
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| 48 | 48 | | of food, water, blankets, sleeping pads, cots, chairs, curtains, privacy screens, rugs, or28 |
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| 49 | 49 | | toiletries.29 |
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| 50 | 50 | | (c)(1) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this30 |
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| 51 | 51 | | Code section shall claim his or her actual expenses on his or her tax return and maintain31 |
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| 52 | 52 | | itemized receipts and such proof as may be prescribed by the commissioner for the32 |
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| 53 | 53 | | purposes and to ensure the integrity of this Code section.33 |
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| 54 | 54 | | (2) In the event that a taxpayer is found to have misused this Code section, he or she34 |
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| 55 | 55 | | shall be prohibited for five years from claiming the credit allowed by this Code section.35 |
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| 56 | 56 | | (d) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code36 |
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| 57 | 57 | | section shall be eligible to claim a maximum of $75.00 of such credit per unsheltered37 |
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| 58 | 58 | | individual for up to 20 individuals.38 |
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| 59 | 59 | | (e) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code39 |
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| 60 | 60 | | section shall maintain records, including, but not limited to, a sign-in sheet or attendance40 |
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| 61 | 61 | | log, documenting the duration of time each unsheltered individual for whom he or she41 |
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| 62 | 62 | | seeks to claim such tax credit spent in the warming center. 42 |
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| 63 | 63 | | H. B. 723 |
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| 64 | 64 | | - 2 - 25 LC 59 0130 |
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| 65 | 65 | | (f) In no event shall the credit provided by subsection (b) of this Code section for a taxable43 |
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| 66 | 66 | | year exceed the taxpayer's income tax liability. Any unused portion of the credit provided44 |
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| 67 | 67 | | by subsection (b) of this Code section shall be permitted to be carried forward and applied45 |
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| 68 | 68 | | to the taxpayer's tax liability for the subsequent three years. The credit provided by46 |
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| 69 | 69 | | subsection (b) of this Code section shall not be applied against the taxpayer's prior years'47 |
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| 70 | 70 | | tax liabilities.48 |
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| 71 | 71 | | (g) The commissioner shall promulgate rules and regulations and forms necessary to49 |
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| 72 | 72 | | implement and administer the provisions of this Code section."50 |
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| 73 | 73 | | SECTION 2.51 |
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| 74 | 74 | | This Act shall become effective on January 1, 2026, and shall be applicable to all taxable52 |
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| 75 | 75 | | years beginning on or after January 1, 2026.53 |
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| 76 | 76 | | SECTION 3.54 |
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| 77 | 77 | | All laws and parts of laws in conflict with this Act are repealed.55 |
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| 78 | 78 | | H. B. 723 |
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| 79 | 79 | | - 3 - |
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