HB 1585 creates a new Georgia income tax credit for taxpayers who make preapproved contributions to qualified nonprofit organizations that provide temporary housing accommodations for minor cancer patients and their parents or legal guardians while the child is receiving cancer care. The bill defines covered cancers, “cancer care,” “cancer housing accommodations,” “qualified organization,” and related terms, and it limits the credit to contributions made to organizations certified by the Division of Family and Children Services (DFCS). The credit is capped statewide at $10 million per calendar year, with specific per-taxpayer limits and a first-come, first-served preapproval process for available credits.
The bill also establishes a detailed administrative framework for certification, preapproval, reporting, and oversight. Taxpayers must notify the Department of Revenue before contributing, receive preapproval, and then make the contribution within 60 days. Qualified organizations must submit annual audits, IRS Form 990 information, contribution reports, and public financial disclosures, and they must use at least 80 percent of received funds for qualified expenditures related to cancer housing accommodations. The Department of Revenue must publish a public webpage showing participating organizations and remaining credit availability, and the bill authorizes audits and referral of suspected misuse to the Attorney General.
HB 1585 would amend Georgia’s income tax code by adding a new credit provision in Article 2 of Chapter 7 of Title 48. It affects both individual and corporate taxpayers, including pass-through entity owners, by allowing the credit against income tax liability and permitting unused credits to carry forward for up to three years. It also imposes restrictions to prevent taxpayers from directing funds for personal benefit or claiming credits for contributions already deducted or exempted elsewhere, and it requires compliance with state reporting, certification, and revocation procedures for nonprofits.
The general sentiment reflected by the bill text is supportive of a targeted charitable tax incentive intended to help families of pediatric cancer patients with lodging costs. Because there are no committee transcripts or recorded votes provided, there is no direct evidence of debate, amendments, or opposition in the available context. The structure of the bill suggests an emphasis on accountability and anti-abuse safeguards, which may have been designed to address concerns about oversight, administrative burden, and whether the credit would primarily benefit patients and families rather than nonprofit overhead.
Notable points of potential contention include the $10 million annual cap, the 20 percent administrative/overhead limit on qualified organizations, the requirement for preapproval before contributions are made, and the role of DFCS in certifying eligible nonprofits. Another possible issue is the bill’s narrow eligibility design, which limits the credit to organizations providing housing for minor cancer patients and their guardians, potentially excluding other cancer-related support services or adult patients. The first-come, first-served allocation process and the detailed reporting requirements could also raise concerns about complexity and access for smaller nonprofits or taxpayers.
HB 1585 would add a new income tax credit to Georgia law for donations to certified nonprofit organizations that provide temporary housing for minor cancer patients and their parents or legal guardians. It would create new statutory definitions, application and certification procedures, taxpayer preapproval requirements, reporting obligations, public disclosure rules, and enforcement mechanisms within Title 48 of the Official Code of Georgia Annotated. The bill also limits the credit’s annual statewide availability, allows carryforward of unused credits, and authorizes audits and referral of suspected misuse for investigation.
The available context suggests the bill is generally favorable toward charitable support for families affected by pediatric cancer, with the policy framed as a tax incentive for housing assistance. No committee discussion or vote record was provided, so there is no documented opposition or recorded floor sentiment to assess. The bill’s extensive compliance and oversight provisions indicate an effort to balance support for the charitable purpose with safeguards against misuse.
Potential points of contention center on the size and structure of the tax credit, including the $10 million annual cap, the first-come, first-served preapproval system, and the per-taxpayer limits. Some may question the administrative burden placed on taxpayers, the Department of Revenue, DFCS, and participating nonprofits, especially the annual audits, public reporting, and certification requirements. Others may object to the bill’s narrow scope—limited to housing for minor cancer patients and guardians—and to the requirement that organizations spend at least 80 percent of contributions on qualified expenditures while capping overhead at 20 percent.