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GA HB364
GA HB364Income tax; allow a noncustodial parent to claim a tax credit based upon the federal qualified child and dependent care tax credit
summary
Introduced
02/10/2025
02/10/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow a noncustodial parent to claim a tax credit based upon the federal qualified child and dependent care tax credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends Georgia's income tax law to modify the tax credit for child and dependent care expenses by allowing a noncustodial parent to claim the credit under certain conditions. Specifically, the bill changes the existing tax credit calculation from a percentage-based system to a flat 30 percent of the federal qualified child and dependent care tax credit (Section 21 of the Internal Revenue Code). Importantly, the bill introduces a new provision that enables a noncustodial parent to claim the tax credit if they provide at least one-half of the qualifying child's support for the year, even if they were not originally allowed the federal credit due to not being the custodial parent. The bill will become effective on July 1, 2025, and will apply to all taxable years beginning on or after January 1, 2026, potentially providing tax relief for noncustodial parents who significantly support their children financially.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
House Second Readers (on 02/12/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/70126 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/231942 |
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