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Read. Follow. Verify.Georgia House Bill 364 Allows Noncustodial Parents to Claim Child Care Tax Credit Based on Federal Support
Last action · February 12, 2025: House Second ReadersSponsor: Yasmin Neal
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What This Bill Proposed
Georgia House Bill 364 permits s who provide at least half of a qualifying child's support to claim a state income tax credit based on the federal qualified child and dependent care tax credit, starting with taxable years beginning on or after January 1, 2026.
Expands tax credit eligibility to s who financially support their children, affecting state tax liabilities for eligible taxpayers beginning July 1, 2025.
- State income tax credits for child and dependent care are typically linked to federal Internal Revenue Code provisions. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Noncustodial parents
Noncustodial parents who provide ataged support gain eligibility to claim a state income tax credit based on child and dependent care expenses.
Key Facts
- Noncustodial parents who provide at least half of a qualifying child's support are allowed a state income tax credit based on the federal qualified child and dependent care tax credit.
- The tax credit is determined by applying a percentage to 30 percent of the amount of the credit provided under Section 21 of the Internal Revenue Code.
- The Act becomes effective on July 1, 2025.
- The provisions apply to all taxable years beginning on or after January 1, 2026.
Frequently Asked Questions
Who is eligible to claim the tax credit under House Bill 364?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
3 actions- Feb 12, 2025HouseHouse Second Readers
- Feb 11, 2025HouseIntroducedHouse First Readers
- Feb 10, 2025HouseIntroducedHouse Hopper
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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