Lt. Governor Burt Jones Announces 2025 Legislative Priority: Child Tax Credit and Childcare Tax Programs

FOR IMMEDIATE RELEASE: Tuesday, February 4, 2025

ATLANTA | Today, Lt. Governor Burt Jones announced a priority for the 2025 Legislative Session creating a child tax credit and expanding childcare tax programs, sponsored by Senator Brian Strickland (R – McDonough).

“We must do more to ensure that Georgia’s workers have access to affordable and quality childcare,” said Lt. Governor Burt Jones. “Childcare is critical, not only for childhood development, but also for Georgia's economy. The proposed legislation will help families who are struggling to afford the cost of childcare and will encourage more businesses to offer childcare as an employee benefit. My priorities for this session are common sense and clear – supporting Georgia’s educators, businesses who employee them, and parents who are entering or already in the workforce. In Georgia, we will continue to take a strong stand to support our parents, teachers and students.”

This bill is a result of work during the interim by the Senate Study Committee on Access to Affordable Childcare, appointed and prioritized by Lt. Governor Burt Jones. The current Georgia income tax credit for qualified child and dependent care expenses, based on a percentage of the federal credit allowed under Section 21 of the federal tax code, would be increased from the current 30 percent to 40 percent. A new Georgia Child Tax Credit, allowing taxpayers a credit of $250 per child under the age of 7, would be created. Additionally, Georgia’s employer-sponsored child care tax credit granted to an employer who sponsors or provides child care for employees, would be increased equal to 90% of the cost of operation to the employer (up from 75% under current law).

For the full language of this legislation, please follow this link: https://www.legis.ga.gov/search?ch=2&d=1&s=1033&p=1