2025-2026 Regular Session
SB89
Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase
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.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Recorded floor votes
2 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
February 19, 2025 · Senate
Motion To Engross: Sb 45, Sb 59, Sb 89, And Sr 56: Senate Vote #63
Passed
31 yea–21 nay · 1 not voting · 3 absent
February 19, 2025 · Senate
Passage: Senate Vote #67
Passed ⭐ Substantive final action
49 yea–0 nay · 1 not voting · 6 absent
Committee referrals
February 20, 2025 · House
Regulated Industries
February 5, 2025 · Senate
Finance
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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House House Committee Favorably Reported By Substitute
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House House Withdrawn, Recommitted
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House House Second Readers
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House House First Readers
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Senate Senate Passed/Adopted
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Senate Senate Third Read
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Senate Senate Engrossed
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Senate Senate Read Second Time
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Senate Senate Committee Favorably Reported
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Senate Senate Read and Referred
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Senate Senate Hopper