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---
type: "Bill"
title: "Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 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 2023 and 2024 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 112"
citation: "Georgia HB 112 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Alan Powell", "Lauren McDonald III", "Matthew Gambill", "Shaw Blackmon", "Soo Hong", "Will Wade"]
version_count: 3
action_count: 16
vote_count: 3
first_action: "2025-01-17"
last_action: "2025-04-15"
source: "openstates"
source_identifier: "ocd-bill/c3cd6c65-0844-4a5f-ad00-e9c38f7887de"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "dc180839bb3fcb8d05213d1a5cec8b29090b20517b7e74de2024f7174bedfcaa"
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 112 (2025_26) — Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 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 2023 and 2024 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/20252026/236006.pdf)
2. **HB 112/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/236781.pdf)
3. **LC 59 0029-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230221.pdf)
## Votes
- Senate Vote #253 - 2025-2026 Regular Session — **32–20** (pass) · upper
- House Vote #197 - 2025-2026 Regular Session — **175–0** (pass) · lower
- Senate Vote #257 - 2025-2026 Regular Session — **52–0** (pass) · upper
## Sponsors
- Alan Powell — primary (person)
- Lauren McDonald III — 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.
- **2025-01-17** House Hopper `introduction`
- **2025-01-27** House First Readers `reading-1`
- **2025-01-28** House Second Readers `reading-2`
- **2025-02-12** House Committee Favorably Reported `committee-passage-favorable`
- **2025-03-06** House Third Readers `reading-3`
- **2025-03-06** House Passed/Adopted `passage`
- **2025-03-10** Senate Read and Referred `referral-committee`
- **2025-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-18** Senate Read Second Time `reading-2`
- **2025-03-20** Senate Engrossed `passage`
- **2025-03-20** Senate Third Read `reading-3`
- **2025-03-20** Senate Passed/Adopted `passage`
- **2025-04-07** House Sent to Governor `executive-receipt`
- **2025-04-15** House Date Signed by Governor `executive-signature`
- **2025-04-15** Act 8 `executive-signature`
- **2025-04-15** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c3cd6c65-0844-4a5f-ad00-e9c38f7887de`. Confidence: reported (aggregated from official Georgia legislature records).