---
type: "Bill"
title: "Income tax; one-time tax credit for taxpayers who filed returns for both 2021 and 2022 taxable years; provide"
description: "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 a one-time tax credit for individual taxpayers who filed income tax returns for both the 2021 and 2022 taxable years; to provide for a definition; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 162"
citation: "Georgia HB 162 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Carl Gilliard", "Carter Barrett", "Lauren McDonald", "Shaw Blackmon", "Soo Hong", "Steven Meeks"]
version_count: 2
action_count: 17
vote_count: 3
first_action: "2023-01-31"
last_action: "2023-03-14"
source: "openstates"
source_identifier: "ocd-bill/b1eb2648-03d5-4e8d-a3e8-484e400ef9c7"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "ab6343548f35af62cecf0a9eeda63298d74dfabebb23c8c67c4f03dded42cebe"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 162 (2023_24) — Income tax; one-time tax credit for taxpayers who filed returns for both 2021 and 2022 taxable years; provide

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 a one-time tax credit for individual taxpayers who filed income tax returns for both the 2021 and 2022 taxable years; to provide for a definition; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 162/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217823.pdf)
2. **LC 43 2563-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/213238.pdf)

## Votes

- House Vote #79 - 2023-2024 Regular Session — **170–2** (pass) · lower
- Senate Vote #221 - 2023-2024 Regular Session — **32–22** (pass) · upper
- Senate Vote #226 - 2023-2024 Regular Session — **46–7** (pass) · upper

## Sponsors

- Carl Gilliard — primary (person)
- Carter Barrett — primary (person)
- Lauren McDonald — primary (person)
- Shaw Blackmon — primary (person)
- Soo Hong — primary (person)
- Steven Meeks — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-31** House Hopper `introduction`
- **2023-02-01** House First Readers `reading-1`
- **2023-02-02** House Second Readers `reading-2`
- **2023-02-16** House Committee Favorably Reported `committee-passage-favorable`
- **2023-02-23** House Third Readers `reading-3`
- **2023-02-23** House Passed/Adopted `passage`
- **2023-02-27** Senate Read and Referred `referral-committee`
- **2023-03-09** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-03-13** Senate Read Second Time `reading-2`
- **2023-03-14** Senate Engrossed `passage`
- **2023-03-14** Senate Third Read `reading-3`
- **2023-03-14** Senate Passed/Adopted `passage`
- **2023-03-14** Senate Transmitted House
- **2023-03-14** House Sent to Governor `executive-receipt`
- **2023-03-14** House Date Signed by Governor `executive-signature`
- **2023-03-14** Act 2 `executive-signature`
- **2023-03-14** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b1eb2648-03d5-4e8d-a3e8-484e400ef9c7`. Confidence: reported (aggregated from official Georgia legislature records).