Income tax; certain employers that offer individual coverage health reimbursement arrangements to employees; create tax credit
Summary
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to create a tax credit for certain employers that offer individual coverage health reimbursement arrangements to employees; to provide for terms, conditions, and limitations; to provide for preapproval; to provide for aggregate annual limits; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
Bill status
died
1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 6, 2025
Last action Mar 6, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
LC 50 1203S/hs
→
LC 50 1205S/hs
·
4 edits
MODERATE
The bill was renumbered from LC 50 1203S to LC 50 1205S and the committee substitute was offered by the House Ways and Means Committee. The primary substantive change is the reordering and renumbering of sections, with Section 2 (effective date and applicability) moved to become Section 2, and the repeal of conflicting laws moved to become Section 3. The text of the sections themselves remains substantively unchanged, though the line numbers and formatting were adjusted.
Scope change
No substantive change to the bill's scope, applicability, or policy content; only structural reorganization of sections.
TECHNICAL
Bill renumbered from LC 50 1203S to LC 50 1205S with corresponding page number updates.
Section 2 (effective date and applicability) was moved to appear before Section 3 (repeal of conflicting laws), changing the section numbering sequence.
Original Section 2 text regarding repeal of conflicting laws was removed and renumbered as Section 3.
New Section 2 added effective date (July 1, 2025) and applicability (taxable years beginning on or after January 1, 2026) in a different position than the original version.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
7
Key actions
2
Committee
4
Mar 6, 2025
Committee
House Withdrawn, Recommitted
lower
Mar 6, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Mar 4, 2025
Committee
House Withdrawn, Recommitted
lower
Mar 3, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Feb 6, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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