SB 89 Georgia Senate · 2025-2026 Regular Session

Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

Summary

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to increase the amount of a tax credit based on the federal tax credit for certain child and dependent care expenses to 40 percent of such federal tax credit; to provide for a child income tax credit; to provide for definitions; to provide for limitations and proration; to provide for rules and regulations; to revise a tax credit for employers providing child care; to decrease the number of children who use the facility that are required to be children of employees to qualify for such credit; to increase the amount of the credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2026

Senate Passage

Feb 2025

House Passage

Governor

Introduced Feb 4, 2025 Last action Mar 18, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

As passed Senate → LC 28 0755S/hss · 5 edits

MODERATE

The bill was completely replaced with a House substitute version that shifts focus from child and dependent care tax credits to alcohol beverage definitions and sales regulations. The original tax credit provisions for child care expenses were entirely removed, while new provisions were added to define retail package liquor stores and authorize the sale of certain beverages under Chapter 23 of Title 2.

Scope change

The bill's scope changed from income tax credits for child care expenses to alcohol beverage regulation and retail liquor store definitions

SCOPE

All provisions related to child and dependent care tax credits, including credit amounts, eligibility for qualifying children, and carryforward rules were completely removed

DEFINITION

New definition of 'retail package liquor store' was added, specifying requirements for businesses primarily engaged in selling distilled spirits, malt beverages, and wine in unbroken packages

ELIGIBILITY

New provisions allow retail package liquor stores to sell beverages authorized under Chapter 23 of Title 2, provided they obtain applicable retail licenses and follow age restrictions

TIMELINE

Effective date changed from unspecified to 'upon approval by the Governor or upon becoming law without such approval'

TECHNICAL

Bill number changed from LC 50 1009 to LC 28 0755S, and title changed from 'As passed Senate' to 'House Committee on Regulated Industries offers the following substitute'

Floor votes · Senate Feb 19, 2025

How they voted

49–0

Passed · 6 other

Total votes 55

Feb 19, 2025

D Democratic22

17 Yea 5

77% Yea

R Republican33

32 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 18, 2026

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Mar 16, 2026

Committee

House Withdrawn, Recommitted

lower

Feb 19, 2025

Upper · Passed

Senate Passed/Adopted

upper

Feb 19, 2025

Upper · Passed

Senate Engrossed

upper

Feb 13, 2025

Upper · Passed

Senate Committee Favorably Reported

upper

Feb 5, 2025

Committee

Senate Read and Referred

upper

Feb 4, 2025

Introduced

Senate Hopper

upper

11 primary · 0 co-sponsors