Income tax; expenses incurred in the provision of a warming center to unsheltered individuals on certain days of inclement weather; provide tax credit
HB723 creates a new Georgia income tax credit for taxpayers who make owned or leased property available as a short-term emergency warming center for unsheltered individuals during certain days of inclement weather. The bill defines a warming center as a shelter that operates when conditions are dangerously cold or otherwise severe, and requires that it maintain at least 60 degrees Fahrenheit and provide enough space for individuals to lie down.
Beginning January 1, 2026, a taxpayer may claim a credit equal to actual expenses directly incurred in operating the warming center, limited to specified costs such as electricity for lighting or climate control, water and sewer, security personnel, and certain supplies like food, blankets, cots, and toiletries. The credit is capped at $75 per unsheltered individual, up to 20 individuals, and may not exceed the taxpayer’s income tax liability, though unused credit may be carried forward for three years.
The bill amends Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated by adding a new income tax credit provision. It would create a new tax incentive for private taxpayers, property owners, or lessees who host warming centers for unsheltered people during qualifying cold-weather events, while also imposing documentation, recordkeeping, and anti-abuse requirements. The Georgia Department of Revenue would be required to issue rules, forms, and administrative guidance to implement the credit.
Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be framed as a humanitarian and public-safety initiative aimed at reducing exposure-related harm among unsheltered individuals. The structure of the bill suggests support for encouraging community participation in emergency sheltering through a limited tax benefit. No formal opposition, amendments, or recorded controversy are available in the supplied context.
The main policy questions raised by the bill are likely to concern the size and scope of the credit, the administrative burden of proving eligible expenses and attendance, and the potential for misuse or fraud. The bill addresses abuse concerns by requiring receipts, sign-in logs, and a five-year disqualification for misuse, but those same safeguards may be viewed as burdensome for small nonprofits, churches, businesses, or individuals that might otherwise operate warming centers. Another possible point of contention is whether the credit is large enough to meaningfully offset operating costs, given the $75-per-person cap and the overall liability limitation.