Income tax; contributions to foster child support organizations; expand tax credit
Summary
A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the O.C.G.A., relating to income taxes, so as to expand the tax credit for contributions to foster child support organizations to allow such organizations to include as qualified expenditures wraparound and mentorship services for justice involved youth; to expand the wraparound services that are qualified expenditures; to provide for such tax credits to be used by certain insurance companies against insurance premium tax liability; to provide for conditions and limitations; to provide for reporting and public website requirements; to provide for certifying and decertifying qualified organizations; to provide for information sharing and limitations thereof; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
House Passage
Feb 2025
Senate Passage
Mar 2025
Signed into Law
May 2025
Introduced Jan 27, 2025
Signed May 13, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
LC 50 1130S/hcs
→
HB 136/AP*
·
5 edits
MODERATE
The bill was revised to expand its scope from primarily focusing on foster child support tax credits to include multiple new tax credits for child and dependent care expenses, including a new credit for parents with children under age six. The legislation now addresses a broader range of child-related tax incentives while maintaining provisions for foster care and justice-involved youth support organizations.
Scope change
The bill's scope expanded from a narrow focus on foster child support tax credits to include multiple new child-related tax credits, including a new credit for parents with young children and expanded employer child care expense credits.
FISCAL
Added a new tax credit for parents with qualifying children under age six, providing up to $250 per child starting in 2026.
ELIGIBILITY
Expanded the bill to include tax credits for employers paying child care expenses and revised the foster child support organization tax credit provisions.
REQUIREMENT
Added new reporting requirements and sunset provisions that were not present in the original committee substitute version.
DEFINITION
Added new definitions for 'qualifying child' and expanded definitions related to services for justice-involved youth.
TIMELINE
Established specific effective dates for new provisions, with the child care credit for young children beginning in 2026.
Floor votes · Senate Mar 28, 2025 · House Feb 24, 2025
How they voted
49–0
Passed · 6 other
Total votes 55
Mar 28, 2025
D
Democratic22
81% Yea
R
Republican33
93% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
18
Key actions
7
Committee
3
Amendments
2
May 13, 2025
Signed into law
Act 182
upper
May 13, 2025
Signed into law
House Date Signed by Governor
lower
Apr 4, 2025
Introduced
Senate Agreed House Amend or Sub
upper
Apr 2, 2025
Introduced
House Agreed Senate Amend or Sub As Amended
lower
Mar 28, 2025
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Mar 28, 2025
Upper · Passed
Senate Engrossed
upper
Mar 27, 2025
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Feb 26, 2025
Committee
Senate Read and Referred
upper
Feb 24, 2025
Lower · Passed
House Passed/Adopted By Substitute
lower
Feb 19, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Jan 27, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
Ask Maddy
·
AI policy assistant
Ask Maddy about HB 136
Scope: GA
Hi! I can help you understand HB 136. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline