GA| Georgia Bullet 26-EX-2 states that for tax years beginning on or after January 1, 2026, admitted insurers writing business in Georgia may apply to participate in the Qualified Foster Child Support (QFCS) Donation Credit program and redirect up to 30% of their state insurance premium tax liability—potentially up to 100% if unused statewide credit remains after June 30—to approved Qualified Organizations supporting foster children and justice-involved youth, with $10 million of the $30 million annual QFCS cap reserved for insurers. Insurers must apply for the credit through the Georgia Department of Revenue’s Georgia Tax Center (or contact the Taxpayer Services Call Center if they have never filed an income tax return), then report approved credits on Section 4 of Form GID-205-PT and carry the total from Sections 1–4 to line 12 of Form GID-012-PT, attaching both the DOR approval letter and the Qualified Organization’s acknowledgment; any unused credits may be carried forward for up to three years.
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