Georgia Senate Bill 89

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Spectrum: Moderate Partisan Bill (Republican 9-2)
Status: Introduced on February 4 2025 - 25% progression
Action: 2025-02-05 - Senate Read and Referred
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

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

Sen. Brian Strickland [R]	Sen. Bo Hatchett [R]	Sen. Matt Brass [R]	Sen. Brandon Beach [R]
Sen. Michael Rhett [D]	Sen. Elena Parent [D]	Sen. Mike Hodges [R]	Sen. Ben Watson [R]
Sen. Drew Echols [R]	Sen. Larry Walker [R]	Sen. Bill Cowsert [R]

Date	Chamber	Action
2025-02-05	Senate	Senate Read and Referred
2025-02-04	Senate	Senate Hopper

Type	Source
Summary	https://www.legis.ga.gov/legislation/69886
Text	https://www.legis.ga.gov/api/legislation/document/20252026/231207