Georgia Senate Bill SB187

Georgia 2025-2026 Regular Session

• Introduced: 2/18/25
• Refer: 2/19/25

Caption

State Income Tax; amount of tax credits available for qualified caregiving expenses; increase

Impact

If enacted, this bill will have a direct impact on modifications related to the imposition and computation of tax liabilities concerning caregiving. The increase in the tax credit amount could encourage more individuals to take up caregiving roles, thereby supporting the welfare of those who require assistance. Additionally, by reducing the out-of-pocket expenses for caregivers, the bill’s provisions may improve the quality of care provided to individuals who depend on such support.

Summary

Senate Bill 187 proposes to amend Georgia's state income tax laws by increasing the amount of tax credits available for qualified caregiving expenses from a maximum of $150 to $500. This change is aimed at providing greater financial relief to individuals who incur expenses related to caregiving, thus enhancing support for families dealing with caregiving responsibilities. The bill seeks to acknowledge the significant role that family caregivers play in the state and to alleviate some of the economic burdens they face.

Contention

While the bill is likely to receive support from advocates of caregiving, there may be points of contention regarding the fiscal impact on the state’s revenue. Critics could argue that increasing tax credits could lead to a significant decrease in tax revenues, impacting other state-funded services. There might also be discussions regarding the eligibility criteria for claiming caregiving expenses, as well as potential loopholes that could arise in the administration of these credits.