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