Georgia legislation · 2025-2026 Regular Session
Georgia HB519: Revenue and taxation; amount of federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit; provide
Status: Signed into law, May 12, 2026
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemption, and credits, so as to provide that the amount of the federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit against state income taxes; to provide for conditions, eligibility, limitations, and recaptures; to provide for definitions; to provide for rules and regulations; to provide for automatic repeal; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemption, and credits, so as to provide that the amount of the federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit against state income taxes; to provide for conditions, eligibility, limitations, and recaptures; to provide for definitions; to provide for rules and regulations; to provide for automatic repeal; to provide for related matters; to provide for an effective date and applicability…
From the introduced text:
A BILL TO BE ENTITLED To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemption, and credits, so as to provide that the amount of the federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit against state income taxes; to provide for conditions, eligibility, limitations, and recaptures; to provide for definitions; to provide for rules and regulations; to provide for automatic repeal; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemption, and credits, is amended by adding a new Code section to read as follows: "48-7-29.27. (a) As used in this Code section, the term: (1) 'Federal work opportunity tax credit' means the work opportunity credit allowed under Section 51 of the Internal Revenue Code. H. B. LC 62 0093/AP (2) 'Qualified wages' shall have the same meaning as provided in Section 51 of the Internal Revenue Code. (3) 'Targeted group' shall have the same meaning as provided in the Internal Revenue Code. (b)(1) A taxpayer …