---
type: "Bill"
title: "Income tax; one-time tax credit for taxpayers who filed returns for both 2020 and 2021 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 2020 and 2021 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: "2021_22"
identifier: "HB 1302"
citation: "Georgia HB 1302 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jodi Lott", "Josh Bonner", "Karen Mathiak", "Kasey Carpenter", "Lauren McDonald", "Steven Meeks"]
version_count: 4
action_count: 16
vote_count: 1
first_action: "2022-02-10"
last_action: "2022-03-23"
source: "openstates"
source_identifier: "ocd-bill/340f5d10-0a95-4cfc-909c-d89ea6f43e57"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "17041ccefa5d3dd9cf0112dd2c14d2c9a3cc7ed3101cc09eb6dab24e0c7f7ac8"
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 1302 (2021_22) — Income tax; one-time tax credit for taxpayers who filed returns for both 2020 and 2021 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 2020 and 2021 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 1302/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209713.pdf)
2. **LC 43 2264-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/206040.pdf)
3. **LC 43 2289-ECS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/207967.pdf)
4. **LC 43 2289-ECS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/207462.pdf)

## Votes

- PASSAGE — **148–18** (pass) · lower

## Sponsors

- Jodi Lott — primary (person)
- Josh Bonner — primary (person)
- Karen Mathiak — primary (person)
- Kasey Carpenter — primary (person)
- Lauren McDonald — primary (person)
- Steven Meeks — primary (person)

## Timeline

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

- **2022-02-10** House Hopper
- **2022-02-11** House First Readers `reading-1`
- **2022-02-14** House Second Readers `reading-2`
- **2022-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2022-03-01** House Third Readers `reading-3`
- **2022-03-01** House Passed/Adopted By Substitute `passage`
- **2022-03-03** Senate Read and Referred `referral-committee`
- **2022-03-08** Senate Committee Favorably Reported `committee-passage-favorable`
- **2022-03-09** Senate Read Second Time `reading-2`
- **2022-03-16** Senate Engrossed `passage`
- **2022-03-16** Senate Third Read `reading-3`
- **2022-03-16** Senate Passed/Adopted `passage`
- **2022-03-21** House Sent to Governor `executive-receipt`
- **2022-03-23** House Date Signed by Governor `executive-signature`
- **2022-03-23** Act 582 `executive-signature`
- **2022-03-23** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/340f5d10-0a95-4cfc-909c-d89ea6f43e57`. Confidence: reported (aggregated from official Georgia legislature records).