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Governor Signs Child Income Tax Credit Expansion in Georgia

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News Summary

Governor Brian Kemp has signed House Bill 136, expanding the child income tax credit and childcare assistance in Georgia. Effective July 1, 2025, families with children under six will receive a $250 tax credit. Additionally, the federal tax credit for childcare expenses will increase from 30% to 50%. This bipartisan effort aims to alleviate financial burdens on families and improve childcare affordability. While it promises significant relief, projected decreases in state tax revenue may arise as parents utilize these benefits.

Atlanta, GA – Governor Brian Kemp has officially signed House Bill 136 (HB 136), a new initiative aimed at expanding the child income tax credit and enhancing childcare assistance for families in Georgia. The new law, which is set to take effect on July 1, 2025, introduces significant financial relief for parents, especially those with young children.

Under HB 136, parents will be able to receive a tax credit of $250 for each qualified child under the age of 6, starting January 1, 2026. This initiative is intended to alleviate some of the financial burdens associated with raising young children and to encourage family stability by providing additional support directly to parents. Important to note, the credit will be available only to one parent or legal guardian who has had the child for more than half of the taxable year.

The legislative changes also include a provision that increases the federal tax credit for dependent care expenses from a 30% match to 50%. This enhancement aims to improve the affordability and accessibility of quality childcare services, which have been a growing concern for families across the state. Furthermore, employers can benefit from this new legislation as well; those who cover at least $1,000 in childcare costs for an employee will be eligible to claim a $1,000 credit in the first year and $500 in subsequent years.

The sponsorship of HB 136 came from a coalition of Georgia lawmakers, including Rep. Mark Newton, Shaw Blackmon, Trey Rhodes, Brent Cox, Brian Prince, and Sheila Jones in the Georgia House. In the Senate, the bill was sponsored by Sen. Brian Strickland. Their collective support indicates a strong bipartisan effort to promote the financial well-being of families in Georgia.

Supporters of the legislation, including Lt. Governor Burt Jones, emphasized that HB 136 represents a meaningful step toward enhancing affordability and access to childcare for families. The favorable reception in the legislature suggests that there is a broad recognition of the financial strains many families face when it comes to childcare expenses. Lt. Governor Jones has expressed pride in the passing of the legislation while acknowledging the ongoing efforts needed to continue to support families and children in the state.

While the introduction of this tax credit is expected to provide significant financial relief for Georgia families, there are projections indicating that the state may face a considerable decrease in tax revenue as a result. The implementation of the new child credit allows parents to reduce their taxable income further through various child-related credits.

Overall, the implications of HB 136 stretch beyond the immediate financial assistance it provides. By improving childcare affordability and promoting employer involvement in supporting childcare expenses, the legislation aims to create a more family-friendly environment in Georgia. As the implementation date approaches, families and employers alike are expected to prepare for the changes that this law will bring to the state’s economic landscape.

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