Georgia SB89: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

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 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…

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 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. 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 revising Code Section 48-7-29.10, relating to tax credits for qualified child and dependent care expenses, as follows: S. B. LC 50 1009 "48-7-29.10. (a) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 for qualified child and dependent care expenses. Such credit shall be determined …

Read the full official text

Sponsors

• Alan Powell (R, 33) · primary sponsor
• Brian Strickland (R, 42) · primary sponsor
• Bo Hatchett (R, SD-050)
• Matt Brass (R, 6)
• Brandon Beach (R, 21)
• Michael Rhett (D, 33)
• Elena Parent (D, 44)
• Mike Hodges (R, 3)
• Ben Watson (R, SD-001)
• Drew Echols (R, 49)
• Larry Walker (R, 20)
• Bill Cowsert (R, 46)

Latest actions

1. March 18, 2026: House Committee Favorably Reported By Substitute
2. March 16, 2026: House Withdrawn, Recommitted
3. February 21, 2025: House Second Readers
4. February 20, 2025: House First Readers
5. February 19, 2025: Senate Passed/Adopted
6. February 19, 2025: Senate Third Read
7. February 19, 2025: Senate Engrossed
8. February 18, 2025: Senate Read Second Time
9. February 13, 2025: Senate Committee Favorably Reported
10. February 5, 2025: Senate Read and Referred

Votes

• Senate Vote #67 (February 19, 2025): 49 yea, 0 nay, passed

Common questions

What is SB89?

SB89 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase.

What does SB89 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 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…

What is the status of SB89?

Failed as of March 18, 2026. Latest action: House Committee Favorably Reported By Substitute (March 18, 2026).

Who sponsored SB89?

Alan Powell (R, 33), with 11 co-sponsors.

Where is the official record for SB89?

On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69886