HB 1513 - Income tax; qualified caregiving expenses; provide for credit

First Reader Summary

A BILL to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, and computation of income tax, so as to provide for a tax credit for certain amounts expended for qualified caregiving expenses; and for other purposes.

Sherrill, Tom (62nd) Buck, III, Thomas B (135th) Jamieson, Mary Jeanette (22nd)
Heard, Keith G (89th) Polak, Michael C (67th)
Status Summary HC: W&M SC: F&PU LA: 04/14/98 Signed by Governor
Page Numbers - 1/ 2
Code Sections - 48-7-29.1
House Action Senate
2/3/98 Read 1st Time 2/26/98
2/4/98 Read 2nd Time 3/6/98
2/10/98 Favorably Reported 3/5/98
2/24/98 Read 3rd Time 3/9/98
2/24/98 Passed/Adopted 3/9/98
FA Comm/Floor Amend/Sub
3/24/98 Sent to Governor
4/14/98 Signed by Governor
875 Act/Veto Number
1/1/99 Effective Date

HB 1513                                            HB 1513/FA 
 
      H. B. No. 1513 (AM) 
      By:  Representatives Sherrill of the 62nd, Buck of the 
      135th, Jamieson of the 22nd, Heard of the 89th and Polak of 
      the 67th 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Article 2 of Chapter 7 of Title 48 of the Official 
  1- 2  Code of Georgia Annotated, relating to the imposition, rate, 
  1- 3  and computation of income tax, so as to provide for a tax 
  1- 4  credit for certain amounts expended for qualified caregiving 
  1- 5  expenses; to provide for definitions; to provide for 
  1- 6  conditions and limitations; to provide for authority of the 
  1- 7  state revenue commissioner with respect to the foregoing; to 
  1- 8  provide an effective date; to provide for applicability; to 
  1- 9  repeal conflicting laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Article 2 of Chapter 7 of Title 48 of the Official Code of 
  1-13  Georgia Annotated, relating to the imposition, rate, and 
  1-14  computation of income tax, is amended by adding a new Code 
  1-15  section immediately following Code Section 48-7-29, to be 
  1-16  designated Code Section 48-7-29.1, to read as follows: 
 
  1-17    "48-7-29.1. 
 
  1-18    (a) As used in this Code section, the term: 
 
  1-19      (1) 'Qualified caregiving expenses' means payments by 
  1-20      the taxpayer for home health agency services, personal 
  1-21      care services, personal care attendant services, 
  1-22      homemaker services, adult day care, respite care, or 
  1-23      health care equipment and supplies which equipment and 
  1-24      supplies have been determined to be medically necessary 
  1-25      by a physician which services, care, or equipment and 
  1-26      supplies are: 
 
  1-27        (A) Provided to the qualifying family member; and 
 
  1-28        (B) Purchased or obtained from an organization or 
  1-29        individual not related to the taxpayer or the 
  1-30        qualifying family member. 
 
 
 
 
 
                                 -1- 
 
 
 
  2- 1      (2) 'Qualifying family member' means the taxpayer or an 
  2- 2      individual who is related to the taxpayer by blood, 
  2- 3      marriage, or adoption and who: 
 
  2- 4        (A) Is at least 62 years of age; or 
 
  2- 5        (B) Has been determined to be disabled by the Social 
  2- 6        Security Administration. 
 
  2- 7    (b) A taxpayer shall be allowed a credit against the tax 
  2- 8    imposed by Code Section 48-7-20 for qualified caregiving 
  2- 9    expenses in an amount not to exceed 10 percent of the 
  2-10    total amount expended for qualified caregiving expenses. 
  2-11    No taxpayer shall be entitled to such credit with respect 
  2-12    to the same qualified caregiving expenses claimed by 
  2-13    another taxpayer. 
 
  2-14    (c) In no event shall the amount of the tax credit exceed 
  2-15    $150.00 or the taxpayer's income tax liability, whichever 
  2-16    is less.  Any unused tax credit shall not be allowed to be 
  2-17    carried forward to apply to the taxpayer's succeeding 
  2-18    years' tax liability.  No such tax credit shall be allowed 
  2-19    the taxpayer against prior years' tax liability. 
 
  2-20    (d) No credit shall be allowed under this Code section 
  2-21    with respect to any qualifying caregiving expenses either 
  2-22    deducted or subtracted by the taxpayer in arriving at 
  2-23    Georgia taxable net income or with respect to any 
  2-24    qualified caregiving expenses for which amounts were 
  2-25    excluded from Georgia net taxable income. 
 
  2-26    (e) The commissioner shall promulgate any rules and 
  2-27    regulations necessary to implement and administer this 
  2-28    Code section." 
 
  2-29                           SECTION 2. 
 
  2-30  This Act shall become effective on January 1, 1999, and 
  2-31  shall be applicable to all taxable years beginning on or 
  2-32  after January 1, 1999. 
 
  2-33                           SECTION 3. 
 
  2-34  All laws and parts of laws in conflict with this Act are 
  2-35  repealed. 
 
 
 
 
 
 
 
 
                                 -2- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/28/98