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HB 1000GEORGIASession 2025_26State BillSigned into law

Enacted

Georgia issues one-time income tax refunds of up to $500 for eligible individual taxpayers filing 2024 and 2025 returns

Original title: Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

Last action · March 20, 2026: House Date Signed by GovernorSponsors: Matthew Gambill and 6 others

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What This Bill Does

Georgia enacted a one-time tax credit providing individual taxpayers who filed income tax returns for both the 2024 and 2025 tax years with a refund up to $250 for single filers, $375 for heads of household, and $500 for joint filers upon filing their 2025 return. The refund is automatically credited by the department and equals the lesser of the taxpayer's 2024 tax liability or the statutory limit based on filing status.

Why it matters

Qualifying Georgia residents receive a direct one-time financial credit ranging from $250 to $500 based on their 2024 tax liability and filing status, provided they filed tax returns for both 2024 and 2025.

Background

State legislatures occasionally enact one-time tax credits or surplus refunds to return budget surpluses to individual income taxpayers. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

individual taxpayers

Eligible individual taxpayers receive an automatic one-time tax refund credit upon filing their 2025 tax return.

Directly affected

taxable nonresidents and part-year residents

Their refund credits are prorated based on the ratio of income taxable to Georgia.

Key Facts

Qualified taxpayers receive an automatic one-time refund credit upon filing their 2025 individual income tax return.
The refund amount is capped at the lesser of the taxpayer's 2024 individual income tax liability or a statutory limit based on filing status.
Statutory refund limits are set at $250.00 for single or married filing separately taxpayers, $375.00 for heads of household, and $500.00 for married couples filing jointly.
To qualify, an individual must have filed an individual income tax return for both the 2024 and 2025 taxable years by the 2025 return due date including extensions.

Show all 9 facts

Nonresident aliens, estates, trusts, and individuals claimed as dependents by another taxpayer for 2024 are excluded, except for dependents who had earned income for the 2024 taxable year.
Refunds and credits issued under this section do not constitute taxable income for Georgia individual income tax purposes.
Refunds are issued electronically or by check based on 2025 return instructions, but must first be credited against any outstanding tax or state liabilities.
Refund amounts do not accrue interest for the benefit of the taxpayer.
For taxable nonresidents or part-year residents, the refund credit is prorated based on the ratio of income taxable to Georgia.

Frequently Asked Questions

Who qualifies for the one-time Georgia tax refund?

Individual taxpayers who filed an individual income tax return for both the 2024 and 2025 taxable years by the 2025 filing deadline (including extensions) qualify, provided they were not claimed as a dependent without earned income, a nonresident alien, an estate, or a trust.

How much will my refund be?

Your refund will equal the lesser of your 2024 individual income tax liability or a flat amount based on your 2024 filing status: $250 for single or married filing separately, $375 for head of household, and $500 for married filing jointly.

Is the tax credit considered taxable income?

No, the refunds and credits provided under this law do not constitute taxable income for Georgia individual income tax purposes.

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Where This Stands

Current status: Signed into law.

Procedural history

16 actions

Mar 20, 2026House
House Sent to Governor
Mar 20, 2026HouseEnrolled
House Date Signed by Governor
Mar 20, 2026GovernorEnrolled
Act 374
Mar 20, 2026Georgia General Assembly
Effective Date
Mar 16, 2026Senate
Senate Engrossed
Mar 16, 2026Senate
Senate Third Read

Show 10 earlier actions

Mar 16, 2026SenateFloor
Senate Passed/Adopted
Mar 12, 2026Senate
Senate Read Second Time
Mar 10, 2026SenateCommittee
Senate Committee Favorably Reported
Mar 6, 2026SenateIntroduced
Senate Read and Referred
Mar 4, 2026House
House Third Readers
Mar 4, 2026HouseFloor
House Passed/Adopted
Feb 26, 2026HouseCommittee
House Committee Favorably Reported
Jan 28, 2026House
House Second Readers
Jan 27, 2026HouseIntroduced
House First Readers
Jan 16, 2026HouseIntroduced
House Hopper

Version history & redline

3 versions on file

Comparing LC 59 0225-EC/a → HB 1000/AP*

removed addedOfficial text

26 LC 59 0225-EC 0225-EC/AP House Bill 1000 (AS PASSED HOUSE AND SENATE) By: Representatives Gambill of the 15th , Wade of the 9th , Seabaugh of the 34 th , Hong of the 103 rd , […]

What This Bill Does

Who It Affects

Key Facts

Frequently Asked Questions

News Coverage

Where This Stands

Procedural history

Version history & redline

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