Georgia Senators introduced two bills this week that address priority issues for the 2025 Legislative Session. Sen. Brian Strickland, R-McDonough, filed legislation creating a child tax credit and expanding childcare tax programs, and Sen. Russ Goodman, R-Cogdell, introduced the “Fentanyl Eradication and Removal Act” which would establish stiffer criminal penalties for fentanyl offenses.
“We must do more to ensure that Georgia’s workers have access to affordable and quality childcare,” said Lt. Gov. 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 employ 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,” Jones added.
Strickland’s Senate Bill 89 came out of the Study Committee on Access to Affordable Childcare, which held meetings during the off-session.
According to 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 childcare tax credit granted to an employer who sponsors or provides childcare for employees, would be increased equal to 90 percent of the cost of operation to the employer (up from 75 percent under current law).
Senate Bill 79 by Goodman continues efforts the Senate led on in 2024 to address fentanyl deaths in Georgia, with the passage of Austin’s Law, according to Jones.
“The proposed legislation complements our ongoing priority to combat opioid abuse across the state and to hold those who poison our communities with illicit substances like fentanyl accountable to the fullest extent of the law. Many of these criminals are bringing this poison across the border illegally. Georgia will continue to fight back. With the support of President Trump and the new Administration working tirelessly to secure the border, this is a fight we can and must win. This legislation and the enforcement of ‘Austin’s Law’ will help to prevent the senseless deaths of Georgians.”
The “Fentanyl Eradication and Removal Act” removes fentanyl from Georgia’s current statutes relating to possessing, selling, distributing, manufacturing, and trafficking opiates and creates a separate schedule of offenses specific to fentanyl and its related substances.
