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SB 89

Georgia - Session 1033

Senate in_committee 2026-03-18
Bill Details

Title: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

Summary

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to increase the amount of a tax credit based on the federal tax credit for certain child and dependent care expenses to 40 percent of such federal tax credit; to provide for a child income tax credit; to provide for definitions; to provide for limitations and proration; to provide for rules and regulations; to revise a tax credit for employers providing child care; to decrease the number of children who use the facility that are required to be children of employees to qualify for such credit; to increase the amount of the credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Sponsor
Strickland, Brian
Official Source Back to Bills
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Actions Timeline
Date Event Detail
2025-02-04 Introduced Bill introduced
2026-03-18 Status in_committee
2026-03-18 Latest Action House Committee Favorably Reported By Substitute
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