Kemp money is the nickname for Georgia’s surplus tax refund, a one-time payment the state sends back to taxpayers when the budget runs a surplus. The most recent round, authorized by HB 1000 in 2025, pays up to $250 for single filers, $375 for heads of household, and $500 for married couples filing jointly. Governor Brian Kemp has signed three of these refunds into law since 2022, and each works the same way: you get back what you actually paid in state income tax for the qualifying year, up to the cap for your filing status.
Who Qualifies for the 2025 Round
To receive the HB 1000 refund, you must have been a full-year Georgia resident for both 2024 and 2025 and have filed timely Georgia individual income tax returns for both years.1Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs You also need an actual tax liability for the qualifying year. If your Georgia tax dropped to zero after credits, there’s nothing to refund.
If you requested an extension for your 2025 return, you have until October 15, 2026 to file. Miss that deadline and you lose the refund entirely, even if you file later. Address changes and questions go to the Georgia Department of Revenue at 1-877-423-6711 or through the Georgia Tax Center online.1Department of Revenue. 2025 – HB 1000 Surplus Tax Refund FAQs
Dependents don’t get their own payment. In the earlier HB 162 round, anyone claimed as a dependent on someone else’s federal or Georgia return was excluded, which left out most college students and many elderly parents even when they filed their own Georgia return.2Georgia General Assembly. HB 162
How Much You’ll Get
The caps are the same across every round of Kemp money:
- Single or married filing separately: up to $250
- Head of household: up to $375
- Married filing jointly: up to $500
These are ceilings, not flat payments. Your refund can’t exceed what you actually owed Georgia for the qualifying year after credits. A single filer whose net liability came to $150 gets $150, not $250.3Department of Revenue. Gov. Kemp Announces First Round of This Years Special Tax Refund
How the Payment Arrives
There’s no separate application. The Department of Revenue processes the refund automatically from the returns you already filed and sends it the same way as your most recent regular refund. If you had direct deposit on that return, the money goes to the same bank account. Otherwise, a paper check is mailed to the address on file.
You can track your payment through the Georgia Tax Center. The Department recommends waiting two to three weeks after you file before checking, and calling only if your status hasn’t moved after six weeks.4Department of Revenue. Check My Refund Status Most regular refunds go out within 21 days, though processing can stretch to 90 days in some cases.
When Your Refund Can Be Reduced
The surplus payment is treated as a regular Georgia tax refund, so it can be intercepted. If you owe back child support, past-due state taxes, or other debts eligible for refund offset, the Department of Revenue can redirect part or all of the payment.5Department of Revenue. Refund Offsets to Other Agencies The federal Treasury Offset Program works the same way for delinquent federal and state debts.6Bureau of the Fiscal Service. Treasury Offset Program
If an offset happens, you should get a notice naming the debt and the amount taken. Any balance left over comes to you through your normal payment method.
Do You Owe Federal Tax on Kemp Money?
For most Georgia taxpayers, no. If you claimed the standard deduction on the federal return for the year the surplus is based on, the refund isn’t taxable. If you itemized and deducted state and local income taxes on Schedule A, part of the refund may be taxable under the tax benefit rule: you owe federal tax on it only to the extent the original state tax deduction reduced your federal bill.7Internal Revenue Service. Notice 2023-56 – Federal Income Tax Consequences of Certain State Payments Standard-deduction filers have nothing extra to report.
Will It Affect SSI or Other Benefits?
If you receive Supplemental Security Income, the refund doesn’t count against your resource limit right away. Federal tax refunds are excluded from countable SSI resources for 12 months after the month you get them. After that window, anything left counts toward the SSI resource limit of $2,000 for individuals or $3,000 for couples.8Social Security Administration. Understanding Supplemental Security Income SSI Resources Spending or setting the money aside within those 12 months keeps it from affecting your benefit.
For SNAP, Medicaid, and other means-tested programs, check with your local caseworker. How a state tax refund is categorized can vary by program.