Governor Brian Kemp’s latest stimulus for Georgians is a state surplus tax refund of up to $500, authorized by House Bill 1000, which Kemp signed on March 20, 2026.1Governor of the State of Georgia. Gov. Kemp Signs Major Tax Relief Bills for Hardworking Georgians It is a one-time refund of state income tax, not a federal stimulus payment or a benefit program, and the amount you receive depends on your filing status and what you owed Georgia for the 2024 tax year.
Who Qualifies
The Georgia Department of Revenue sets three conditions, and you have to meet all three:
- You filed Georgia Individual Income Tax Returns for both tax year 2024 and tax year 2025 by the April 15, 2025 deadline (or by October 15, 2025 with a valid extension).
- You had a Georgia income tax liability for the 2024 tax year.
- You filed as a Georgia resident, part-year resident, or nonresident.2Georgia Department of Revenue. Georgia Surplus Tax Refund
The liability requirement is where most confusion starts. “Tax liability” means the total Georgia tax you owed for 2024 before withholding and estimated payments were subtracted. It is not the balance due on your return. If your paycheck withholding covered your tax and then some, so that you got a refund in the spring, you still had a liability and can still qualify. Only taxpayers whose liability was zero after deductions and credits are shut out.
How Much You’ll Get
The maximum payment depends on the filing status on your 2024 Georgia return:
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $5002Georgia Department of Revenue. Georgia Surplus Tax Refund
Those are ceilings. Your actual refund is the lower of the cap for your filing status or your 2024 Georgia tax liability. A single filer who owed $180 in Georgia tax gets $180, not $250. A joint-filing couple with a $3,000 liability gets the full $500.
When and How Payments Arrive
The Department of Revenue began issuing payments within six to eight weeks of the March 20, 2026 signing.2Georgia Department of Revenue. Georgia Surplus Tax Refund Delivery mirrors how you received your regular Georgia refund. Direct deposit filers get the surplus refund in the same account. Paper check filers get another paper check.3Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
Moved since filing your 2024 return? Update your address through the Georgia Tax Center or by calling the Department of Revenue at 1-877-423-6711 before the check goes out. A paper check sent to an old address can take weeks to recover.3Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
How to Check Your Status
The Department of Revenue runs an online surplus refund checker through the Georgia Tax Center, available 24 hours a day. You need two things to use it:
- Your Social Security Number or ITIN
- Your Federal Adjusted Gross Income from your 2024 Georgia return (Form 500, Line 16, or Form 500EZ, Line 4)
Status updates post overnight, so there is no point checking more than once a day. The DOR asks that taxpayers wait at least six to eight weeks after March 20, 2026 before calling, because phone representatives see the same information as the online tool.2Georgia Department of Revenue. Georgia Surplus Tax Refund
Will You Owe Tax on It
Georgia will not tax the payment. HB 1000 expressly prohibits treating the refund as state taxable income.3Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
Federal treatment is less clean. For earlier Georgia surplus refunds, the IRS ruled the money was not federally taxable if you took the standard deduction, or if you itemized but got no net benefit from the state and local tax (SALT) deduction. If you itemized and your SALT deduction produced a larger federal benefit than the standard deduction would have, part or all of the refund may need to go on your federal return. The DOR points taxpayers to the federal Schedule 1 instructions or a tax advisor to run the numbers.3Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs The IRS has not issued specific guidance for HB 1000 as of this writing, but the same tax benefit rule is expected to apply.
If Your Payment Doesn’t Show Up
The usual culprit is a return that has not finished processing. The DOR cannot release a surplus payment until both your 2024 and 2025 returns are accepted, so start by confirming the status of both inside your Georgia Tax Center account.
Other common snags: a closed bank account, which bounces the deposit back and triggers a paper check, or an old mailing address. If the checker shows you as eligible but weeks pass with nothing in hand, call the Department of Revenue at 1-877-423-6711. If you suspect someone filed a fraudulent Georgia return in your name, report it to the Georgia DOR and to the IRS Identity Theft Central portal.