Georgia legislation · 2025-2026 Regular Session
Georgia HB1585: Income tax; donations to nonprofit corporations that provide housing to cancer care patients; provide credit
Status: In committee, March 23, 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, exemptions, and credits regarding income taxes, so as to provide for a tax credit for donations to nonprofit corporations that provide housing to cancer care patients; to provide for taxpayer certification of tax credits; to provide for sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for pursuit of remedies; 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 Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits regarding income taxes, so as to provide for a tax credit for donations to nonprofit corporations that provide housing to cancer care patients; to provide for taxpayer certification of tax credits; to provide for sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for pursuit of remedies; to provide for rules and regulations; to provide for definitions…
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, exemptions, and credits regarding income taxes, so as to provide for a tax credit for donations to nonprofit corporations that provide housing to cancer care patients; to provide for taxpayer certification of tax credits; to provide for sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for pursuit of remedies; 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. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits regarding 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: H. B. 1585 LC 44 3326 (1) 'Cancer' means bladder, blood, brain, breast, cervical, esophageal, intestinal, kidney, lymphatic, lung, prostate, rectal, respiratory tract, skin, testicular, and thyroid cancer; leukemia; multiple myeloma; or non-Hodgkin's lymphoma. (2) 'Cancer care' means any medical treatment for cancer that meets or exceeds the established standard of care. (3) 'Cancer housing accommodations' …