Georgia 2025-2026 Regular Session

Georgia House Bill HB930 Compare Versions

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

Old	New	Differences
1	1	25 LC 50 1270
2	2	House Bill 930
3	3	By: Representatives Lupton of the 83
4	4	rd
5	5	and Lim of the 98
6	6	th
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	To amend Titles 33, 34, and 48 of the Official Code of Georgia Annotated, relating to
11	11	1
12	12	insurance, labor and industrial relations, and revenue and taxation, respectively, so as to2
13	13	provide for a refundable tax credit for grocery, transportation, and utility costs; to provide3
14	14	for a refundable tax credit for certain workforce development training expenses; to require4
15	15	the State Workforce Development Board to approve and publish a list of training programs5
16	16	most critical to the state's current and future workforce needs; to provide for a tax credit for6
17	17	rural attorneys; to provide for eligibility, terms, conditions, limitations, and procedures for7
18	18	such credits; to provide for definitions; to provide for rules and regulations; to provide for8
19	19	a sunset; to expand a low income housing tax credit to include certain qualified Georgia9
20	20	projects that do not receive a federal housing tax credit; to provide for an additional state tax 10
21	21	on retail sales of certain tangible personal property facilitated by a marketplace facilitator;11
22	22	to provide for the collection and administration of such tax; to provide for related matters;12
23	23	to provide for an effective date and applicability; to repeal conflicting laws; and for other13
24	24	purposes.14
25	25	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:15
26	26	H. B. 930
27	27	- 1 - 25 LC 50 1270
28	28	PART I
29	29	16
30	30	SECTION 1-1.17
31	31	Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is18
32	32	amended in Chapter 7, relating to income taxes, by adding a new Code section to read as19
33	33	follows:20
34	34	"48-7-29.27.
35	35	21
36	36	(a) On and after January 1, 2026, a taxpayer shall be allowed a tax credit against the tax22
37	37	imposed by Code Section 48-7-20 to offset the costs incurred by such taxpayer for23
38	38	groceries, transportation, and utilities in an amount equal to the sum of:24
39	39	(1)(A) In the case of a single taxpayer, a married taxpayer filing a separate return, or25
40	40	a head of household, $1,000.00; or26
41	41	(B) In the case of a married couple filing a joint return, $2,000.00; and27
42	42	(2) For each dependent, as such term is defined in Section 152 of the Internal Revenue28
43	43	Code of 1986, of such taxpayer, $1,000.00.29
44	44	(b) If the total amount of the tax credit provided for in this Code section exceeds the30
45	45	taxpayer's income tax liability for a taxable year, such excess funds shall be refunded to the31
46	46	taxpayer.32
47	47	(c) No refund or credit provided for in this Code section shall constitute taxable income33
48	48	for Georgia individual income tax purposes.34
49	49	(d) Refunds due under this Code section to a taxpayer shall be either electronically35
50	50	transmitted or sent by check to such taxpayer, based on the taxpayer's refund instructions,36
51	51	if any, as indicated on the taxpayer's income tax return, provided that such refund shall first37
52	52	be credited against any outstanding liability existing at the time the refund provided for in38
53	53	this Code section is to be issued.39
54	54	H. B. 930
55	55	- 2 - 25 LC 50 1270
56	56	(e) In no event shall the amount of a refund or credit provided for in this Code section40
57	57	accrue interest for the benefit of the taxpayer or be paid or credited to the taxpayer with41
58	58	interest.42
59	59	(f) Any amount due to be refunded or credited to a taxpayer pursuant to this Code section43
60	60	shall be subject to the setoff debt collection provisions of Article 7 of this chapter.44
61	61	(g) The commissioner shall promulgate rules and regulations necessary to implement and45
62	62	administer the provisions of this Code section."46
63	63	PART II47
64	64	SECTION 2-1.48
65	65	Said title is further amended in said chapter by adding a new Code section to read as follows: 49
66	66	"48-7-29.28.50
67	67	(a) As used in this Code section, the term 'workforce training expenses' means expenses51
68	68	paid as tuition or fees to participate in a workforce training program approved for the52
69	69	taxpayer's local workforce development area by the State Workforce Development Board53
70	70	pursuant to Code Section 34-14-4.54
71	71	(b)(1) On and after January 1, 2026, a taxpayer shall be allowed a tax credit against the55
72	72	tax imposed by Code Section 48-7-20 for workforce training expenses in an amount not56
73	73	to exceed $1,000.00.57
74	74	(2) No taxpayer shall be eligible to receive the credit provided by this subsection more58
75	75	than once.59
76	76	(c) If the tax credit provided for in this Code section exceeds the taxpayer's income tax60
77	77	liability for a taxable year, such excess funds shall be refunded to the taxpayer.61
78	78	(d) No refund or credit provided for in this Code section shall constitute taxable income62
79	79	for Georgia individual income tax purposes.63
80	80	H. B. 930
81	81	- 3 - 25 LC 50 1270
82	82	(e) Refunds due under this Code section to a taxpayer shall be either electronically64
83	83	transmitted or sent by check to such taxpayer based on the taxpayer's refund instructions,65
84	84	if any, as indicated on the taxpayer's income tax return, provided that such refund shall first66
85	85	be credited against any outstanding liability existing at the time the refund provided for in67
86	86	this Code section is to be issued.68
87	87	(f) In no event shall the amount of a refund or credit provided for in this Code section69
88	88	accrue interest for the benefit of the taxpayer or be paid or credited to the taxpayer with70
89	89	interest.71
90	90	(g) Any amount due to be refunded or credited to a taxpayer pursuant to this Code section72
91	91	shall be subject to the setoff debt collection provisions of Article 7 of this chapter.73
92	92	(h) The commissioner shall promulgate rules and regulations necessary to implement and74
93	93	administer the provisions of this Code section."75
94	94	SECTION 2-2.76
95	95	Title 34 of the Official Code of Georgia Annotated, relating to labor and industrial relations,77
96	96	is amended in Chapter 14, relating to the State Workforce Development Board, by adding78
97	97	a new Code section to read as follows:79
98	98	"34-14-4.80
99	99	(a) The State Workforce Development Board shall publish a High-Demand Workforce81
100	100	Training List identifying training programs most critical to the state's current and future82
101	101	workforce needs, as provided in this Code section.83
102	102	(b) The State Workforce Development Board, in consultation with the Office of84
103	103	Workforce Development, shall assess current labor market information and other85
104	104	employment data sources and determine which training programs merit inclusion on such86
105	105	list for the entire state and for each local workforce development area of the state and shall87
106	106	implement a data-driven process to assess present and future growing and declining88
107	107	industries, occupations, skills, and credentials.89
108	108	H. B. 930
109	109	- 4 - 25 LC 50 1270
110	110	(c) The High-Demand Workforce Training List required by this Code section shall:90
111	111	(1) State which training programs are approved for the entire state and for each local91
112	112	workforce development area of the state; and92
113	113	(2) Be published annually on or before December 31 on the State Workforce93
114	114	Development Board's public website."94
115	115	PART III95
116	116	SECTION 3-1.96
117	117	Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is97
118	118	amended in Chapter 7, relating to income taxes, by adding a new Code section to read as98
119	119	follows:99
120	120	"48-7-29.29.100
121	121	(a) As used in this Code section, the term:101
122	122	(1) 'Rural attorney' means an attorney licensed to practice law in this state who practices102
123	123	in wills and estates or landlord-tenant law in a rural county and resides in a rural county103
124	124	or a county contiguous to the rural county in which such lawyer practices.104
125	125	(2) 'Rural county' means a county in this state that has a population of less than 50,000105
126	126	according to the United States decennial census of 2020 or any future such census;106
127	127	provided, however, that, for counties which contain a military base or installation, the107
128	128	military personnel and their dependents living in such county shall be excluded from the108
129	129	total population of such county for purposes of this definition.109
130	130	(b)(1) A person qualifying as a rural attorney after July 1, 2026, shall be allowed a credit110
131	131	against the tax imposed by Code Section 48-7-20 in an amount not to exceed $5,000.00111
132	132	for each 12 month period of employment as a rural attorney; provided, however, that such112
133	133	amount shall be prorated on a monthly basis for the first year during which a person113
134	134	H. B. 930
135	135	- 5 - 25 LC 50 1270
136	136	qualifies as a rural attorney. Such tax credit may be claimed each year for up to five114
137	137	years, provided that the person continues to qualify as a rural attorney.115
138	138	(2) In no event shall the amount of the tax credit exceed the taxpayer's income tax116
139	139	liability, nor shall any unused tax credit be allowed to be carried forward or applied to117
140	140	any of the taxpayer's succeeding years' tax liability. No such tax credit shall be allowed118
141	141	the taxpayer against prior years' tax liability.119
142	142	(3) No attorney who, on July 1, 2026, is currently practicing in a rural county shall be120
143	143	eligible for a tax credit under this Code section. No attorney who, prior to July 1, 2026,121
144	144	practiced in a rural county shall be eligible for a tax credit under this Code section unless,122
145	145	after July 1, 2026, such attorney returns to practice in a rural county after having123
146	146	practiced in a county other than a rural county for at least three years.124
147	147	(c) The commissioner shall promulgate any rules and regulations necessary to implement125
148	148	and administer this Code section.126
149	149	(d) This Code section shall stand repealed and reserved on December 31, 2029."127
150	150	PART IV 128
151	151	SECTION 4-1.129
152	152	Title 33 of the Official Code of Georgia Annotated, relating to insurance, is amended in 130
153	153	Code Section 33-1-18, relating to housing tax credit for qualified projects and rules and131
154	154	regulations, by revising paragraph (1) of subsection (b) as follows:132
155	155	"(b)(1) A tax credit against the taxes imposed under Code Sections 33-5-31, 33-8-4, and133
156	156	33-40-5, to be termed the Georgia housing tax credit, shall be allowed with respect to134
157	157	each qualified Georgia project placed in service after January 1, 2001. The amount of135
158	158	such credit shall, when combined with the total amount of credit authorized under Code136
159	159	Section 48-7-29.6, in no event exceed an amount equal to the federal housing tax credit137
160	160	allowed with respect to such qualified Georgia project.; provided, however, that such tax138
161	161	H. B. 930
162	162	- 6 - 25 LC 50 1270
163	163	credit shall be allowed in an amount equal to 100 percent of the federal housing tax credit139
164	164	with respect to any qualified Georgia project that does not receive the federal housing tax140
165	165	credit but would have received the federal housing tax credit if the state had received 125141
166	166	percent of its annual allocation of such tax credits."142
167	167	SECTION 4-2.143
168	168	Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is144
169	169	amended in Code Section 48-7-29.6, relating to income tax credits for qualified low-income145
170	170	buildings, by revising paragraph (1) of subsection (b) as follows:146
171	171	"(b)(1) A state tax credit against the tax imposed by this article, to be termed the Georgia147
172	172	housing tax credit, shall be allowed with respect to each qualified Georgia project placed148
173	173	in service after January 1, 2001. The amount of such credit shall, when combined with149
174	174	the total amount of credits authorized under Code Section 33-1-18, in no event exceed150
175	175	an amount equal to the federal housing tax credit allowed with respect to such qualified151
176	176	Georgia project.; provided, however, that such credit shall be allowed in an amount equal152
177	177	to 100 percent of the federal housing tax credit with respect to any qualified Georgia153
178	178	project that does not receive the federal housing tax credit but would have received the154
179	179	federal housing tax credit if the state had received 125 percent of its annual allocation of155
180	180	such tax credits."156
181	181	PART V157
182	182	SECTION 5-1.158
183	183	Said title is further amended in Chapter 13, relating to specific, business, and occupation159
184	184	taxes, by adding a new article to read as follows:160
185	185	H. B. 930
186	186	- 7 - 25 LC 50 1270
187	187	"ARTICLE 9161
188	188	48-13-150.162
189	189	(a) In addition to all other taxes of every kind imposed by law, there is imposed an excise163
190	190	tax of 0.20 percent of the retail sales price on any tangible personal property sold or164
191	191	delivered into this state which is:165
192	192	(1) Facilitated by a marketplace facilitator, as such term is defined in Code Section166
193	193	48-8-2; and167
194	194	(2) Subject to taxation under Article 1 of Chapter 8 of this title.168
195	195	(b) The excise tax imposed by this article shall be paid by the seller and due and payable169
196	196	in the same manner as required for a retail sale under Article 1 of Chapter 8 of this title.170
197	197	(c) The commissioner shall promulgate any rules and regulations necessary to implement171
198	198	and administer the provisions of this article."172
199	199	PART VI173
200	200	SECTION 6-1.174
201	201	(a) This Act shall become effective on July 1, 2026, and, except as provided in subsection175
202	202	(b) of this section, shall be applicable on and after such date.176
203	203	(b) Parts I through IV of this Act shall be applicable to all taxable years beginning on or177
204	204	after January 1, 2026.178
205	205	SECTION 6-2.179
206	206	All laws and parts of laws in conflict with this Act are repealed.180
207	207	H. B. 930
208	208	- 8 -