More than 1 million Georgia taxpayers claimed the Low Income Tax Credit in 2007, receiving $29 million in credits. If legislators eliminate the refundable portion of the credit, they will be cutting the Low Income Tax Credit by two-thirds, lowering the total credits to low-income Georgians by $21.8 million, according to the fiscal note to the bill. Download the PDF.
Overview of Georgia’s Budget for Amended Fiscal Year 2026 and the Full 2027 Fiscal Year
Daniel Kanso, PhD
January 23, 2026
Introduction Between Gov. Brian P. Kemp’s first full fiscal year (FY) budget as governor and
