The Kemp stimulus check is a one-time Georgia surplus tax refund of up to $500, authorized by House Bill 1000 and signed into law on March 20, 2026. It returns more than $1 billion in excess state revenue to eligible Georgia taxpayers, with payments beginning in early May 2026.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp: Special Tax Refunds Begin Issuing You don’t apply for it. If you qualify, the Department of Revenue sends it automatically after processing your 2025 return.
Who Qualifies
Three conditions must all be true:2Department of Revenue. Georgia Surplus Tax Refund
- You filed Georgia individual income tax returns for both tax year 2024 and tax year 2025 by their deadlines.
- You had a tax liability for tax year 2024.
- You were a Georgia resident, part-year resident, or nonresident who filed Georgia returns for both years.
Tax liability here means the amount of state income tax you owed before subtracting withholdings, estimated payments, and refundable credits. If that line on your 2024 return is zero, you won’t receive a refund even if you filed on time.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs Look at your 2024 Form 500 (line 16) or Form 500EZ (line 4) to see the figure the state will use.
Dependents
If someone claimed you as a dependent on their 2024 return and you had no earned income that year, you’re ineligible. Dependents who did earn income in 2024 and had a resulting tax liability can still qualify.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Part-Year Residents and Nonresidents
HB 1000 explicitly includes part-year residents and nonresidents who filed Georgia returns for both 2024 and 2025. The payment is prorated: the maximum for your filing status is multiplied by the share of your income that was taxable in Georgia.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs A part-year resident filing single with 60% of income taxable in Georgia would see a maximum of $150 instead of $250.
How Much You’ll Receive
The cap depends on the filing status on your 2024 Georgia return:2Department of Revenue. Georgia Surplus Tax Refund
- 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 amounts. You receive the lesser of the cap or your actual 2024 tax liability. A single filer whose 2024 liability was $200 gets $200.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Filing Deadlines That Control Eligibility
Both returns must have been filed on time. The 2024 return was due April 15, 2025, or by October 15, 2025, with an extension. The 2025 return is due April 15, 2026, or by October 15, 2026, if you filed for an extension.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs Missing either return disqualifies you. If your 2025 return is still outstanding and you’re within the extension window, file before the October 15, 2026, cutoff.
How and When You’ll Be Paid
The Department of Revenue started issuing HB 1000 refunds in early May 2026, roughly six to eight weeks after the Governor signed the bill.1Governor Brian P. Kemp Office of the Governor. Gov. Kemp: Special Tax Refunds Begin Issuing The payment uses the same delivery method you selected on your return. Direct deposit goes to the account listed; otherwise a paper check is mailed to the address on file. If you’ve moved, update your address through the Georgia Tax Center at gtc.dor.ga.gov or by calling the Department of Revenue at 1-877-423-6711.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Checking Your Refund Status
The Department of Revenue runs a dedicated status tool inside the Georgia Tax Center at gtc.dor.ga.gov.2Department of Revenue. Georgia Surplus Tax Refund Wait at least six to eight weeks after the March 20, 2026, signing date before checking. If the tool shows you’re eligible but no payment has issued, check back later. Calling in won’t produce more information than the online tool.
If You Owe Other Debts
Georgia law lets the surplus refund be intercepted for debts owed to certain agencies, including the IRS, the Department of Revenue, the Department of Human Services (including child support), the Department of Labor, and the Georgia Student Finance Commission, among others.4Department of Revenue. Refund Offsets to Other Agencies If your refund is offset, you’ll receive a letter at your last known address showing which agency received the funds and the amount applied. Dispute the debt with that agency directly.
Tax Treatment of the Refund
The HB 1000 refund is not subject to Georgia state income tax. If any portion is included in your federal taxable income, you can subtract it on your Georgia return.3Georgia Department of Revenue. 2025 HB 1000 Surplus Tax Refund FAQs
Federal treatment depends on how you filed. If you took the standard federal deduction for the year the refund relates to, the surplus payment is generally not federally taxable.5Internal Revenue Service. Taxable Refunds, Credits or Offsets of State or Local Income Taxes If you itemized and claimed a state and local tax deduction that produced a federal tax benefit, part or all of the surplus refund may need to be reported as federal gross income in the year you receive it. Most Georgia filers take the standard deduction, so this won’t apply to the majority of recipients. Filers who itemized can work through the calculation using the IRS instructions for Schedule 1 or check with a tax advisor.