2025-2026 Regular SessionGeorgia Legislature

HB723: Income tax; expenses incurred in the provision of a warming center to unsheltered individuals on certain days of inclement weather; provide tax credit

Legislative 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, and exemptions from income taxes, so as to provide for a tax credit for actual expenses incurred by any taxpayer in the provision of a warming center to unsheltered individuals on certain days of inclement weather; to provide for eligible expenditures; to provide for conditions, limitations, and penalties; to provide for rules and regulations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Demographic Impact

Overall analysis of equity impact

90% Positive
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Bill History

3/4/2025
House Hopper
House of Representatives
3/6/2025
House First Readers
House of Representatives
3/10/2025
House Second Readers
House of Representatives

Status Information

Current Status
Introduced(3/4/2025)
Chamber
House of Representatives
Committee
Ways and Means(House of Representatives)

Documents

Introduced
Bill Text3/5/202577.9 KB