HB 266 — Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States

Summary

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exempt from state income tax income received as personal compensation for full-time duty in the active military service of the United States; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill Text

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This bill amends 1 section(s) of the Official Code of Georgia Annotated: O.C.G.A. § 48-7-29.25.

• O.C.G.A. § 48-7-29.25

  one local unit recognized by such local law enforcement unit the or the has been designated as the sole local law enforcement foundation for a single local law enforcement unit and has been certified 2027 75 single sole notify solely amount aggregate limit local such foundation shall submit to the commissioner the , , , Any the three → d chapter is further amended in Code Section 48-7-29.25, relating to income tax credits contributions to law enforcement foundations, as follows: 8-7-29.25. ) As used in this Code section, the term: (1) 'Law enforcement foundation' means any domestic nonprofit corporation with the sole function of supporting law enforcement through a formal relationship with one or more local law enforcement units or which provides support to law enforcement state wide HB 266/AP and property, or the prevention, detection, or investigation of crime. Such term shall include any sheriff's office in this state. Such term shall not include any agency, office, or department conducting similar functions for any court, state board, state authority, state law enforcement division or department, railroad police, or any unit appointed under the authority of Chapter 9 of Title 35 of the Official Code of Georgia Annotated. (3) 'Qualified contributions' means the preapproved contribution of funds by a taxpayer to a qualified law enforcement foundation under the terms and conditions of this Code section. (4) 'Qualified expenditures' means expenditures made by a qualified law enforcement foundation: (A)(i) For salary supplements paid no more than twice annually or training provided directly to law enforcement officers and other employees employed by any local law enforcement unit affiliated with such qualified law enforcement foundation; (ii) For the purchase, lease, maintenance, or improvement of equipment to be used by such officers or employees; (iii) For the purchase or lease of supplies and materials for technology updates, including computer hardware and software; or (iv) For the lease of facilities or purchase of goods or services to be used for the promotion of community engagement; or (B) To cover any costs incurred by any local law enforcement unit affiliated with such law enforcement foundation for the operation of an emergency response team that combines law enforcement officers and behavioral health specialists, provided that such costs shall not include salaries or other regular compensation. (5) 'Qualified law enforcement foundation' means any law enforcement foundation that: HB 266/AP (A) Has been certified and listed by the commissioner pursuant to subsection (d) of this ode section; and (B)(i) Has been designated as the law enforcement foundation for a local law enforcement unit or combination of neighboring local law enforcement units; or (ii) Is a law enforcement foundation which provides support to law enforcement state wide greg te am llion per c cept ng $3 the a greg ing on 2031 5 HB 266/AP qualified contributions in an amount not to exceed the actual amount of qualified contributions made or 75 percent of such corporation's or other entity's income tax liability, whichever is less. (3) Nothing in this Code section shall be construed to limit the ability of a local law enforcement unit to receive gifts, grants, and other benefits from any source allowed by law; provided, however, that no local law enforcement unit shall, under this Code section, accept or receive more than $3 million in contributions in any calendar year. (c) The commissioner shall establish a page on the department's public website for the purpose of implementing this Code section. Such page shall contain, at a minimum: (1) The application and requirements to be certified as a qualified law enforcement foundation; (2) The current list of all qualified law enforcement foundations and their affiliate law enforcement units; (3) The total amount of tax credits remaining and available for preapproval for each year; (4) A web based method for taxpayers seeking the preapproval status for contributions; and (5) The information received by the department from each qualified law enforcement foundation pursuant to paragraph (1) of subsection (g) except for division (g)(1)(B)(iv) of this Code section. (d) Any valid law enforcement foundation as a qualified law enforcement foundati

  amended

Action History

1. July 01, 2025

   Effective Date

2. May 13, 2025

   Act 181

3. May 13, 2025

   House Date Signed by Governor

4. April 10, 2025

   House Sent to Governor

5. April 04, 2025

   House Agreed Senate Amend or Sub

6. April 02, 2025

   Senate Agreed House Amend or Sub As Amended

7. March 31, 2025

   House Agreed Senate Amend or Sub As Amended

8. March 21, 2025

   Senate Passed/Adopted By Substitute

9. March 21, 2025

   Senate Third Read

10. March 21, 2025

    Senate Engrossed

11. March 18, 2025

    Senate Read Second Time

12. March 13, 2025

    Senate Committee Favorably Reported By Substitute

13. March 10, 2025

    Senate Read and Referred

14. March 06, 2025

    House Passed/Adopted By Substitute

15. March 06, 2025

    House Third Readers

16. March 06, 2025

    House Committee Favorably Reported By Substitute

17. February 06, 2025

    House Second Readers

18. February 05, 2025

    House First Readers

19. February 04, 2025

    House Hopper

Sponsors

• Karen Mathiak · Cosponsor
• Jesse Petrea · Cosponsor
• David Clark · Cosponsor
• Josh Bonner · Cosponsor
• Bethany Ballard · Cosponsor
• Steven Sainz · Primary

Votes

Subjects