Rep. Tangie Herring

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 provide for a state income tax credit equal to 10 percent of the federal child tax credit; 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.

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 revise a state income tax credit based upon the federal qualified child and dependent care tax credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Maddy summaryThis is a commemorative resolution (HR 75), not a substantive bill. It formally honors Phillip Benson Ham Sr., a former Georgia state representative, lawyer, and community leader who died on January 11, 2025. The resolution expresses the Georgia House of Representatives' "deepest and most sincere regret" at his passing and recognizes his decades of service, including his work on education reform, economic development, and desegregation in Monroe County. The only concrete action is authorizing the House Clerk to provide a copy of the resolution to his family. It has no legal effect or policy impact.