What Hurricane Helene disaster relief payments qualify as a Georgia subtraction?

Payments qualify if they were received from a federal disaster relief or assistance grant program administered by Georgia or its instrumentalities or the United States Department of Agriculture, but only if the federal grant program was established specifically to address agricultural losses suffered due to Hurricane Helene during the 2024 calendar year.

A subtraction is also allowed for federal crop insurance proceeds received for the destruction or damage to crops due to Hurricane Helene.

These subtractions are only allowed to the extent that the income was included in federal adjusted gross income.