GAOfficial sources reviewedManual eligibility review

Georgia National Guard and Air National Guard Life Insurance Premium Tax Credit

Georgia resident National Guard or Air National Guard members serving full-time active duty or active-duty training for more than 90 consecutive days may claim a credit for qualified Servicemembers' Group Life Insurance premiums. The credit is limited by premiums and Georgia income-tax liability. Claim it in the year with most qualifying days, or the year containing day 90 when evenly split. Credits generated in tax years beginning in 2025 or later have a three-year carryforward.

Catalog recordExplore requirements

An agency must make the actual eligibility decision.

The program is source-verified, but its eligibility rules are not automated in this record.

Program overview

Administering agency: Georgia Department of Revenue
Source verification: official page text
Rating relationship: No rating threshold is inferred; confirm any program-specific disability rule with the administering agency.
P&T requirement: P&T is not inferred from the program title or summary; verify the current official requirements.
TDIU treatment: Manual verification required.
Temporary-rating treatment: Manual verification required.
Residency requirement: Residency or another jurisdiction connection may be required; verify the program-specific rule.

Why this result appeared

No personal scenario was used. This neutral catalog view does not imply that you qualify.

Manual requirements

The linked official source confirms that this program or service exists, but the app has not converted every requirement into automatic eligibility logic.
Confirm current residency, service, discharge, disability, dependent or survivor status, deadlines, benefit amount, and required documents with the administering agency.

Suggested application steps

Open the linked program source and review the current requirements.
Contact the administering agency if any eligibility term, deadline, benefit value, or local procedure is unclear.
Apply only through the administering agency’s process after confirming that the program fits your circumstances.

Documents to consider

Military discharge or service record, when requested
Proof of residence or other jurisdiction connection, when requested
VA decision or benefit summary letter, when disability status is part of the program
Dependent, survivor, vehicle, property, education, or income records relevant to the program

Limits and caveats

DOR identifies this as credit code 203. Confirm Georgia residency, qualifying consecutive duty days, tax year, SGLI premiums, tax liability and carryforward records before filing. The app does not calculate this credit, and the record does not promise a refundable payment or cover all private life-insurance premiums.
This is an official-source program record, not an agency eligibility decision.
Program terms can change between review dates; use the linked official source before relying on a deadline, amount, waiver, exemption, or qualification path.
The program description was checked against text from the linked official page or document.

Application, timing, and local administration

Application requirement: The administering agency may require an application, supporting records, or local filing.
Filing deadline: Confirm with the administering agency
Renewal: Confirm whether renewal, recertification, or annual filing is required.
Benefit value or formula: Varies under the official program rule
Local warning: Local administration may vary; manual verification may be required
Source language: en

Local benefit tracker