Georgia House Bill HB828

Georgia 2025-2026 Regular Session

• Introduced: 3/25/25

Caption

Revenue and taxation; refundable tax credit in an amount not to exceed $1,200.00 for individuals who experience a reduction in or loss of federal Supplemental Nutrition Assistance Program benefits; provide

Summary

HB 828 would amend Georgia’s income tax code to create a refundable state income tax credit for individuals who receive Supplemental Nutrition Assistance Program (SNAP) benefits and then experience a reduction in or loss of those benefits because of a federal policy change occurring after March 31, 2025. The bill defines key terms such as SNAP recipient, qualifying period, and federal policy change, and ties eligibility to the SNAP rules in effect as of March 31, 2025. For taxable years beginning on or after January 1, 2026, an eligible taxpayer could claim a credit of up to $1,200, with the exact amount determined by the commissioner based on the amount of SNAP benefits lost or reduced and the length of the qualifying period. If the credit exceeds the taxpayer’s income tax liability, the excess would be refundable, meaning the taxpayer could receive the balance as a refund. The Department of Revenue would be authorized to adopt rules and regulations to administer the credit.

Impact

The bill would add a new refundable income tax credit to Chapter 7 of Title 48 of the Georgia Code and would affect taxpayers who rely on SNAP and are harmed by future federal changes to the program. It would create a new state fiscal obligation by reducing income tax revenue and potentially generating refunds, subject to appropriations. The Department of Revenue would gain administrative authority to implement the credit, while DFCS’s SNAP eligibility rules as of March 31, 2025 would serve as the baseline for determining eligibility.

Sentiment

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 targeted relief bill for low-income households affected by federal SNAP reductions. Its purpose suggests a supportive policy posture toward food assistance recipients and a desire to cushion the effects of federal benefit cuts. No formal voting history or transcript is available here to indicate broader legislative support or opposition.

Contention

The main policy tension is fiscal and administrative: the bill would shift some of the burden of federal SNAP reductions onto the state tax system, raising questions about revenue loss, refund exposure, and whether appropriations will be sufficient to fund the credit. Another possible point of contention is the bill’s reliance on future federal policy changes and on SNAP eligibility rules fixed to a specific date, which could create complexity in determining who qualifies and how much credit is owed. Any opposition would likely come from lawmakers concerned about state budget impacts or the precedent of using tax credits to offset federal benefit changes.