Written by Eamonn McElroy, CPA, Atlanta
Published April 29, 2026
Below is a summary of significant Georgia tax legislation signed into law by Governor Kemp recently. House Bill 1000 is perhaps the most broad and authorizes another round of Georgia income tax rebates. Also below are several tax administration revisions and targeted tax relief, including a 2-month suspension of Georgia's motor fuel tax.
House Bill 1000 (One-Time Income Tax Rebate)
Signed in law by Governor Kemp on March 20, 2026, Georgia House Bill 1000 (HB 1000) authorizes a one-time income tax rebate for Georgia taxpayers of up to $250 for single filers, $375 for heads of household, and $500 for married couples filing jointly. This rebate marks the fourth consecutive year that Georgia has returned surplus funds to taxpayers.
Qualified taxpayers are individual taxpayers who filed a Georgia state income tax return (GA Form 500) for both the 2024 and 2025 tax years by the applicable filing deadlines (including any granted extensions). The following are excluded from being qualified taxpayers eligible for the one-time income tax rebate:
- Nonresident alien individuals,
- Individuals who were claimed as a dependent on another taxpayer's 2024 income returns (unless the individual had earned income for the 2024 tax year),
- Estates or trusts.
Rebate amounts are equal to the lesser of:
- Your 2024 Georgia income tax liability, or
- The following based on your 2024 filing status:
- Single or Married Filing Separately: $250
- Head of Household: $375
- Married Filing Jointly: $500
Part-year resident and nonresident filers may be eligible for a prorated rebate based on the portion of their income taxable by Georgia.
Rebates will be issued automatically after an individual's 2025 Georgia tax return is filed, however processing may take up to 12 weeks. For Georgia taxpayers who have already filed their 2025 Georgia tax return by the April 15th deadline, rebates are currently expected to start being sent to taxpayers in or around early June 2026.
The rebate will be sent one of two ways. If you were owed a refund with your 2025 Georgia tax return and requested that the refund be direct deposited, the one-time income tax rebate will also be direct deposited into the same bank account. Otherwise, the one-time income tax rebate will be mailed as a check to the address listed on your 2025 Georgia tax return.
Rebates are not considered taxable income for Georgia income tax purposes (ask your tax advisor about the federal level). If an individual owed a rebate has any outstanding tax liabilities or debts, the rebate may be applied to those outstanding tax obligations instead of being sent to the individual.
Other Georgia tax legislation signed into law recently includes:
Georgia Senate Bill 566 (SB 566) was signed into law on April 22, 2026 and is essentially a property tax administration bill. It affects what taxpayers see on their property tax bills and assessment notices, how exemptions are tracked, and what happens when a taxpayer keeps receiving a homestead exemption after becoming ineligible. Specifically, it revises required information for property tax bills and notices of assessment, modifies statewide base-year homestead exemption definitions and procedures, expands the period to apply for homestead exemptions, imposes penalties for failing to report homestead ineligibility, and requires statewide homestead information submissions and reviews.
Georgia House Bill 1199 (HB 1199), signed into law on March 20, 2026, is Georgia's 2026 Internal Revenue Code conformity bill but also includes motor fuel tax relief. The bill aligns Georgia’s tax law with federal tax law enacted on or before January 1, 2026, with certain exceptions, and allows a 60-day suspension of the state motor fuel tax, effective March 20, 2026. Georgia’s excise tax is currently 33.3 cents per gallon of gasoline and 37.3 cents per gallon of diesel, and it is estimated that the suspension will save motorists approximately $400 million over the two-month period. The Georgia Department of Revenue's motor-fuel FAQ states the suspension runs from 11:00 am on March 20, 2026 through 11:59 pm on May 19, 2026.
Georgia Senate Bill 141 (SB 141) was signed into law on May 14, 2025 and extends the time to file certain tax appeals and protests from 30 days to 45 days. These tax appeals and protests include but aren't limited to refund denials, proposed assessments and license fees, and Department of Revenue decisions.
Georgia House Bill 392 (HB 392) was signed into law on May 14, 2025 and revises dates for certain events regarding the Georgia Tax Court. Starting July 1, 2026, the Georgia Tax Court will officially succeed the Georgia Tax Tribunal and begin accepting tax appeal petitions, and Tax Tribunal cases pending as of June 30, 2026 will be transferred to the Tax Court. Prior to this legislation, the date of transition was August 1, 2026.
Georgia House Bill 144 (HB 144) was signed into law on April 30, 2025 and is effective July 1, 2025. This bill revises the medical preceptor tax incentive program. Specifically, it authorizes dentistry programs to participate, sets the annual aggregate cap at $6 million, and increases per-rotation credit amounts to $1,000 for physicians and dentists and $750 for APRNs and PAs.
Georgia House Bill 266 (HB 266) was signed into law on April 30, 2025 and is effective July 1, 2025. This bill amends Georgia income tax provisions for military retirement income and the law-enforcement foundation credit. Specifically it increases the exclusion for income related to military retirement benefits for retired military members under 65 to $65,000.
Copyright © Eamonn McElroy CPA, LLC.
Disclaimer: Tax law, regulation and procedure are constantly changing. Eamonn McElroy CPA, LLC has provided this article as general information only and is under no obligation to update the article for future changes, including but not limited to changes in tax law or procedure. The information contained in the article is not tax, investment or legal advice, nor should it be construed as tax, investment or legal advice. You should consult with your advisors to determine how the information in this article affects you and what actions you may take and should take.