---
type: "Bill"
title: "Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 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 the 2024 and 2025 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: "2025_26"
identifier: "HB 1000"
citation: "Georgia HB 1000 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Devan Seabaugh", "Matthew Gambill", "Shaw Blackmon", "Soo Hong", "Will Wade"]
version_count: 3
action_count: 16
vote_count: 3
first_action: "2026-01-16"
last_action: "2026-03-20"
source: "openstates"
source_identifier: "ocd-bill/844164ea-49d8-4497-8b36-bf40b28a455c"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "c2776c3bca7c6ae2d410765121520fdbf5574f115064bf96d26cea22142ee37a"
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 1000 (2025_26) — Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 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 the 2024 and 2025 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. **Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/245608.pdf)
2. **HB 1000/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246128.pdf)
3. **LC 59 0225-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/240029.pdf)

## Votes

- Senate Vote #720 - 2025-2026 Regular Session — **32–20** (pass) · upper
- House Vote #614 - 2025-2026 Regular Session — **172–0** (pass) · lower
- Senate Vote #725 - 2025-2026 Regular Session — **53–0** (pass) · upper

## Sponsors

- Bruce Williamson — primary (person)
- Devan Seabaugh — primary (person)
- Matthew Gambill — primary (person)
- Shaw Blackmon — primary (person)
- Soo Hong — primary (person)
- Will Wade — primary (person)

## Timeline

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

- **2026-01-16** House Hopper `introduction`
- **2026-01-27** House First Readers `reading-1`
- **2026-01-28** House Second Readers `reading-2`
- **2026-02-26** House Committee Favorably Reported `committee-passage-favorable`
- **2026-03-04** House Third Readers `reading-3`
- **2026-03-04** House Passed/Adopted `passage`
- **2026-03-06** Senate Read and Referred `referral-committee`
- **2026-03-10** Senate Committee Favorably Reported `committee-passage-favorable`
- **2026-03-12** Senate Read Second Time `reading-2`
- **2026-03-16** Senate Engrossed `passage`
- **2026-03-16** Senate Third Read `reading-3`
- **2026-03-16** Senate Passed/Adopted `passage`
- **2026-03-20** House Sent to Governor `executive-receipt`
- **2026-03-20** House Date Signed by Governor `executive-signature`
- **2026-03-20** Act 374 `executive-signature`
- **2026-03-20** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/844164ea-49d8-4497-8b36-bf40b28a455c`. Confidence: reported (aggregated from official Georgia legislature records).