25 LC 59 0130
House Bill 723
By: Representatives Holly of the 116
th
, McQueen of the 61
st
, Glaize of the 67
th
, Frye of the
122
nd
, Lupton of the 83
rd
, and others
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, and exemptions from income taxes, so as to provide2
for a tax credit for actual expenses incurred by any taxpayer in the provision of a warming3
center to unsheltered individuals on certain days of inclement weather; to provide for eligible4
expenditures; to provide for conditions, limitations, and penalties; to provide for rules and5
regulations; to provide for related matters; to provide for an effective date and applicability;6
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, and exemptions from income taxes, is amended by adding a11
new Code section to read as follows:12
"48-7-40.37.
13
(a) As used in this Code section, the term 'warming center' means a short-term emergency14
shelter that operates when temperatures or a combination of precipitation, wind chill, or15
wind and temperature become dangerously inclement for the prevention of death or injury16
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of unsheltered individuals due to exposure to the elements. At minimum, a warming center17
shall offer a temperature at or above 60 degrees Fahrenheit during operation and sufficient18
space for each individual using the warming center to lie down.19
(b)(1) On and after January 1, 2026, any taxpayer that offers any of his or her owned or20
leased structures on real property as warming centers to unsheltered individuals on certain21
days of inclement weather for at least ten hours of any day that has a wind chill22
temperature of less than 45 degrees Fahrenheit shall be eligible for an income tax credit23
in the amount of the taxpayer's actual expenses incurred directly in the provision of such24
warming centers.25
(2) Actual expenses shall be limited to any costs actually incurred from energy used for26
lighting or climate control, water and sewer charges, security personnel, or the purchase27
of food, water, blankets, sleeping pads, cots, chairs, curtains, privacy screens, rugs, or28
toiletries.29
(c)(1) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this30
Code section shall claim his or her actual expenses on his or her tax return and maintain31
itemized receipts and such proof as may be prescribed by the commissioner for the32
purposes and to ensure the integrity of this Code section.33
(2) In the event that a taxpayer is found to have misused this Code section, he or she34
shall be prohibited for five years from claiming the credit allowed by this Code section.35
(d) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code36
section shall be eligible to claim a maximum of $75.00 of such credit per unsheltered37
individual for up to 20 individuals.38
(e) A taxpayer seeking to claim the tax credit allowed under subsection (b) of this Code39
section shall maintain records, including, but not limited to, a sign-in sheet or attendance40
log, documenting the duration of time each unsheltered individual for whom he or she41
seeks to claim such tax credit spent in the warming center. 42
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(f) In no event shall the credit provided by subsection (b) of this Code section for a taxable43
year exceed the taxpayer's income tax liability. Any unused portion of the credit provided44
by subsection (b) of this Code section shall be permitted to be carried forward and applied45
to the taxpayer's tax liability for the subsequent three years. The credit provided by46
subsection (b) of this Code section shall not be applied against the taxpayer's prior years'47
tax liabilities.48
(g) The commissioner shall promulgate rules and regulations and forms necessary to49
implement and administer the provisions of this Code section."50
SECTION 2.51
This Act shall become effective on January 1, 2026, and shall be applicable to all taxable52
years beginning on or after January 1, 2026.53
SECTION 3.54
All laws and parts of laws in conflict with this Act are repealed.55
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