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.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-Refundable): 30% 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.

Source:

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

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