Georgia House bill by author Rep. Gambill granting one-time income tax refund credit passes House and Senate

Passed bill authored by State Rep. Matthew Gambill aims to provide a one-time income tax refund credit for eligible Georgia taxpayers, following approval in both the House and Senate, according to the Georgia State House.

It passed both chambers as of Monday, March 16, clearing the House by a vote of 172-0 and the Senate by a vote of 53-0.

The bill, introduced as HB1000 on Friday, Jan. 16 during the 2026 regular session of the 158th General Assembly, was formally described as: ’Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill creates a one-time Georgia income tax refund credit for individuals who file state income tax returns for both the 2024 and 2025 tax years by the 2025 filing deadline. It defines a qualified taxpayer, excluding nonresident aliens, estates, trusts and most dependents, but allowing dependents with earned income in 2024 to qualify. The refund equals the lesser of the taxpayer’s 2024 tax liability or $250 for single or married filing separately, $375 for head of household, or $500 for married filing jointly, prorated for nonresidents and part-year residents. The credit is not taxable, is offset against existing debts, does not accrue interest and is issued by direct deposit or check. The bill takes effect upon the governor’s approval or becoming law without it.

In the House, 75 Democrats and 97 Republicans voted in favor of the bill, with no opposition.

Meanwhile, in the Senate, 21 Democrats and 32 Republicans voted in favor, also with no opposing votes.

The bill was co-sponsored by Rep. Shaw Blackmon (Republican-146th), Rep. Soo Hong (Republican-103rd), and Rep. Devan Seabaugh (Republican-34th), along with three other co-sponsors.

Gambill graduated from Lee University in 2003 with a BA.

Gambill, a Republican, was elected to the Georgia State House in 2019 to represent the state’s 15th House District, replacing previous state representative Paul Battles.

The bill was signed into law by Gov. Brian Kemp on Friday, March 20.

In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.

Information in this article was obtained from the Georgia State House. The source data can be found here.