Georgia

EARNED INCOME TAX CREDIT (EITC)

Georgia does not currently offer a state-level EITC.

Notes:

  • Georgia offers a small low-income tax credit for individuals with an income below $20,000 and does not require filers to have worked or earned income in order to qualify.1
  • In 2017, state lawmakers are considering a large income tax proposal that includes the creation of a nonrefundable state-level EITC set at 10% of the federal credit.

CHILD TAX CREDIT (CTC)

Georgia does not currently offer a state-level CTC.

Latest Legislative Action: In early 2025, the Senate proposed a bill that would create a state Child Tax Credit valued at up to $250 per child under the age of seven.2

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-Refundable): 30 percent of federal credit, up to $315 for one child and $672 for two or more children.

Eligibility Requirements: All Georgia taxpayers who qualify for the federal credit are automatically eligible.

Latest Legislative Action: In early 2025, the Senate proposed a bill that would create a state-level CTC for the first time and expand the current CDCTC from 30 percent to 40 percent of the federal value.2

Source:

  1. 2015 Individual Income Tax Forms and General Instructions, State of Georgia Department of Revenue
  2. SB89, Georgia General Assembly

For More State Information

Danny Kanso, Director of Legislative Strategy and Senior Fiscal Analyst
Georgia Budget and Policy Institute

www.gbpi.org
(404) 420-1324
dkanso@gbpi.org