Georgia legislation · 2025-2026 Regular Session
Georgia HB1291: Income tax; certain costs in providing a transportation benefit to certain employees; provide credit
Status: In committee, February 17, 2026
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 provide for an income tax credit for certain costs in providing a transportation benefit to certain employees; to provide for limitations; to provide for a public awareness campaign; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for an income tax credit for certain costs in providing a transportation benefit to certain employees; to provide for limitations; to provide for a public awareness campaign; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for an income tax credit for certain costs in providing a transportation benefit to certain employees; to provide for limitations; to provide for a public awareness campaign; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows: "48-7-29.29. (a) As used in this Code section, the term: (1) 'Covered employer' means any corporation required to pay income tax as provided in this chapter. (2) 'Qualified employee' means any employee of a covered employer who teleworks for less than 50 percent of such employee's workdays. H. B. 1291 LC 56 0558 (3) 'Qualified transportation fringe benefit' means the provision of a transportation commuter highway vehicle, a transit pass, or qualified parking provided in compliance with subsection (f) of 26 U.S.C. Section 132. (4) 'Telework' means to perform normal and regular work functions on a workday that ordinarily would be performed at the …
Sponsors
- Gisler, Eric (D, 121) · primary sponsor
- Samuel Park (D, 107)
- Demetrius Douglas (D, 78)
- Gabe Okoye (D, 102)
Latest actions
- : House Agreed Senate Amend or Sub
- : Senate Passed/Adopted By Substitute
- : Senate Third Read
- : Senate Committee Favorably Reported By Substitute
- : House Second Readers
- : House First Readers
- : House Hopper
Common questions
- What is HB1291?
- HB1291 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income tax; certain costs in providing a transportation benefit to certain employees; provide credit.
- What does HB1291 do?
- In its own words: To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for an income tax credit for certain costs in providing a transportation benefit to certain employees; to provide for limitations; to provide for a public awareness campaign; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
- What is the status of HB1291?
- In committee as of February 17, 2026. Latest action: House Agreed Senate Amend or Sub (March 23, 2026).
- Who sponsored HB1291?
- Gisler, Eric (D, 121), with 3 co-sponsors.
- Where is the official record for HB1291?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/73160
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.