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.

• Visit georgiaworkingcredit.org for more information on efforts to enact a Georgia EITC.

CHILD TAX CREDIT (CTC)

Rate (Non-Refundable): $250 per child under 6 years old

Latest Legislative Action: In 2025, Gov. Brian Kemp signed House Bill 136, establishing a state CTC valued at $250 per child under 6 years old.³

• 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. The bill remains with the House. ²

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-Refundable): 50 percent of federal credit

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

Latest Legislative Action: In 2025, Gov. Brian Kemp signed House Bill 136, establishing the state’s first CTC and expanding the state CDCTC from 30% to 50% of the federal credit. 

• 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