/state-conformity / GA
Federal energy / EV credit conformity · GA
Georgia · GA
Federal conformity
How Georgia treats each federal credit
Georgia uses fixed-date IRC conformity. For tax years beginning on or after January 1, 2025, Georgia conforms to the IRC as amended on or before January 1, 2026, with selective decouplings (HB 1199). Per GA DOR Notice ITD-2026-001 and Georgia Tax Expenditure Report FY 2026, Georgia has decoupled from specific One Big Beautiful Bill Act provisions (e.g., qualified passenger-vehicle loan interest deduction, 100% bonus depreciation for qualified production property). Federal §25C / §25D / §30D / §25E amounts that flow through FAGI generally apply, but taxpayers should verify the GA DOR Notice for the applicable tax year before relying on flow-through.
Independent GA programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
No state-level residential-energy income-tax credit identified at primary source.
Georgia's earlier Low-Emission Vehicle / Zero-Emission Vehicle Tax Credit (former O.C.G.A. §48-7-40.16) was repealed effective for tax years beginning on or after July 1, 2015. No current state-level individual income-tax credit for residential energy or EV property identified at GA DOR 2026-05-07. Confirm with GA DOR Notice ITD-2026-001 before publishing flow-through claims.
EV / vehicle
No state-level EV income-tax credit identified at primary source.
Amend-window decoder
Decode your GA situation
Open the decoder pre-filled to Georgia to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep