Georgia 2025-2026 Regular Session

Georgia House Bill HB828 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	25 LC 60 0128
2	2	House Bill 828
3	3	By: Representatives Park of the 107
4	4	th
5	5	, Hugley of the 141
6	6	st
7	7	, Miller of the 62
8	8	nd
9	9	, Frye of the
10	10	122
11	11	nd
12	12	, Williams of the 168
13	13	th
14	14	, and others
15	15	A BILL TO BE ENTITLED
16	16	AN ACT
17	17	To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
18	18	1
19	19	income taxes, so as to provide for a refundable tax credit in an amount not to exceed2
20	20	$1,200.00 for individuals who experience a reduction in or loss of federal Supplemental3
21	21	Nutrition Assistance Program benefits under certain circumstances; to provide for4
22	22	definitions; to provide for rules and regulations; to provide for related matters; to repeal5
23	23	conflicting laws; and for other purposes.6
24	24	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
25	25	SECTION 1.8
26	26	Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,9
27	27	is amended by adding a new Code section to read as follows:10
28	28	"48-7-29.27.
29	29	11
30	30	(a) As used in this Code section, the term:12
31	31	(1) 'DFCS' means the Division of Family and Children Services within the Department13
32	32	of Human Services.14
33	33	H. B. 828
34	34	- 1 - 25 LC 60 0128
35	35	(2) 'Eligibility requirements' means any requirements to qualify for SNAP benefits as set15
36	36	forth by DFCS on or before March 31, 2025, and in accordance with 7 U.S.C.16
37	37	Section 2011 et seq., as effective on March 31, 2025.17
38	38	(3) 'Federal policy change' means any federal legislation, regulation, or executive order18
39	39	occurring after March 31, 2025, that results in a reduction in or loss of SNAP benefit19
40	40	funding.20
41	41	(4) 'Qualifying period' means, with respect to any taxable year, the period for which a21
42	42	SNAP recipient remains eligible for SNAP benefits under the eligibility requirements.22
43	43	(5) 'SNAP' means the federal Supplemental Nutrition Assistance Program established23
44	44	under 7 U.S.C. Section 2011 et seq., as effective on March 31, 2025.24
45	45	(6) 'SNAP benefit' means the value of federal supplemental nutrition assistance provided25
46	46	to a SNAP recipient under SNAP, beginning on or before March 31, 2025.26
47	47	(7) 'SNAP recipient' means an individual who has received SNAP benefits.27
48	48	(b) Subject to appropriations, for taxable years beginning on or after January 1, 2026, a28
49	49	taxpayer who is a SNAP recipient and experiences a reduction in or loss of SNAP benefits29
50	50	due to a federal policy change shall be allowed a credit against the tax imposed by Code30
51	51	Section 48-7-20 in an amount not to exceed $1,200.00. The commissioner shall determine31
52	52	the total amount of any such tax credit per taxpayer relative to the SNAP benefit received,32
53	53	any reduction in or loss of such SNAP benefit, and the qualifying period.33
54	54	(c) If the total amount of the tax credit provided for in this Code section exceeds the34
55	55	taxpayer's income tax liability for a taxable year, such excess amount shall be refunded to35
56	56	the taxpayer.36
57	57	(d) The commissioner shall be authorized to promulgate rules and regulations necessary37
58	58	to implement and administer the provisions of this Code section."38
59	59	SECTION 2.39
60	60	All laws and parts of laws in conflict with this Act are repealed.40
61	61	H. B. 828
62	62	- 2 -