Bill > HB828

This bill creates a new tax credit for individuals who receive Supplemental Nutrition Assistance Program (SNAP) benefits and experience a reduction or loss of those benefits due to a federal policy change starting in 2026. Specifically, SNAP recipients who are impacted by federal legislation, regulations, or executive orders after March 31, 2025, that reduce their benefits can receive a refundable tax credit of up to $1,200. The bill defines key terms such as SNAP, SNAP recipient, and federal policy change, and establishes that the tax credit will be administered by the commissioner, who will determine the exact credit amount based on the individual's previous SNAP benefits and the duration of their eligibility. If the tax credit exceeds the taxpayer's income tax liability for a given year, the excess amount will be refunded to the taxpayer. The bill is designed to provide financial relief to individuals who may experience unexpected cuts to their nutrition assistance benefits due to changes in federal policy.

Budget and Finance

https://www.legis.ga.gov/legislation/71618