---
type: "Bill"
title: "Income tax; teacher recruitment and retention program; provide tax credit"
description: "A BILL to be entitled an Act to amend Part 9 of Article 6 of Chapter 2 of Title 20 of the O.C.G.A., relating to grants for educational programs, so as to establish a teacher recruitment and retention program for a refundable income tax credit for teachers who agree to teach in certain rural schools or certain low-performing schools; to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, and exemptions from state income taxes, so as to provide for a refundable income tax credit for taxpayers who are participating teachers in said teacher recruitment and retention program; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 32"
citation: "Georgia HB 32 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Darlene Taylor", "Dave Belton", "Gerald Greene", "Jan Tankersley", "Lee Hawkins", "Randy Nix"]
version_count: 7
action_count: 23
vote_count: 1
first_action: "2020-11-25"
last_action: "2021-07-01"
source: "openstates"
source_identifier: "ocd-bill/c78a6e6b-9022-4d52-9c06-63b7f569aa66"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "70caf792cda6aa3fb0a5ae46f18f495382a3f65e8be131f5a3d7ec634938e1d4"
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 32 (2021_22) — Income tax; teacher recruitment and retention program; provide tax credit

A BILL to be entitled an Act to amend Part 9 of Article 6 of Chapter 2 of Title 20 of the O.C.G.A., relating to grants for educational programs, so as to establish a teacher recruitment and retention program for a refundable income tax credit for teachers who agree to teach in certain rural schools or certain low-performing schools; to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, and exemptions from state income taxes, so as to provide for a refundable income tax credit for taxpayers who are participating teachers in said teacher recruitment and retention program; to provide for an effective date and applicability; to provide for related matters; 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. **Floor Amendment AM 43 0201** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202356.pdf)
2. **HB 32/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/202587.pdf)
3. **LC 43 1950S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/199534.pdf)
4. **LC 43 1950S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/198948.pdf)
5. **LC 49 0286/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/195669.pdf)
6. **LC 49 0286/pf** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/195548.pdf)
7. **Sen ctee sub LC 43 2019S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/201308.pdf)

## Votes

- PASSAGE — **165–0** (pass) · lower

## Sponsors

- Darlene Taylor — primary (person)
- Dave Belton — primary (person)
- Gerald Greene — primary (person)
- Jan Tankersley — primary (person)
- Lee Hawkins — primary (person)
- Randy Nix — primary (person)

## Timeline

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

- **2020-11-25** House Prefiled `introduction`
- **2021-01-12** House Hopper
- **2021-01-13** House First Readers `reading-1`
- **2021-01-14** House Second Readers `reading-2`
- **2021-02-11** House Committee Favorably Reported `committee-passage-favorable`
- **2021-02-16** House Withdrawn, Recommitted `referral-committee, withdrawal`
- **2021-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2021-03-03** House Third Readers `reading-3`
- **2021-03-03** House Passed/Adopted By Substitute `passage`
- **2021-03-05** Senate Read and Referred `referral-committee`
- **2021-03-25** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2021-03-25** Senate Read Second Time `reading-2`
- **2021-03-29** Senate Engrossed `passage`
- **2021-03-29** Senate Tabled
- **2021-03-29** Senate Taken from Table
- **2021-03-29** Senate Third Read `reading-3`
- **2021-03-29** Senate Passed/Adopted By Substitute `passage`
- **2021-03-31** House Agreed Senate Amend or Sub As Amended
- **2021-03-31** Senate Agreed House Amend or Sub
- **2021-04-09** House Sent to Governor `executive-receipt`
- **2021-04-21** House Date Signed by Governor `executive-signature`
- **2021-04-21** Act 27 `executive-signature`
- **2021-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c78a6e6b-9022-4d52-9c06-63b7f569aa66`. Confidence: reported (aggregated from official Georgia legislature records).