Georgia FAQ - Georgia Disabled Person Home Purchase or Retrofit Credit

O.C.G.A. §48-7-29.1 provides for a disabled person credit.

This is a credit, not to exceed $500, for the purchase of a new single-family home that contains all of the following accessibility features:

One no-step entrance allowing access into the residence.

Interior passage doors providing at least a 32-inch-wide opening.

Reinforcements in bathroom walls allowing installation of grab bars around the toilet, tub, and shower, where such facilities are provided.

Light switches and outlets placed in accessible locations.

Also, a credit is allowed to retrofit an existing single-family home with one or more of the accessibility features listed above. For each accessibility feature, the amount is the lesser of the cost or $125. The total credit for a taxable year cannot exceed $500 per residence or the taxpayer’s income tax liability, whichever is less. The unused credit can be carried forward to the next three succeeding years’ tax liability. The taxpayer must:

Be permanently disabled and have been issued a permanent parking permit by the Department of Public Safety under O.C.G.A. §40-6-222(c) or

Have been issued a special permanent parking permit by the Department of Public Safety under O.C.G.A.
§40-6-222(e).

The disabled person must be the taxpayer or the taxpayer’s spouse if a joint return is filed. For more information, see Regulation 560-7-8-.44, which is located on the GA website at www.etax.dor.ga.gov.

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