HR42: HR42 General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Orders

After Tropical Storm Helene hit Georgia, Governor Brian Kemp declared a state of emergency on September 24, 2024 and used his emergency powers under Georgia law (O.C.G.A. § 45-12-22) to stop the state from collecting motor fuel and diesel fuel taxes (O.C.G.A. § 48-9-3), starting October 1, 2024. He extended that suspension twice more through October 16, 2024 with additional executive orders. Georgia law requires that when a governor suspends tax collection this way, two-thirds of the General Assembly must vote to ratify, or formally approve, that suspension afterward. This resolution is that ratification. It does not create new policy; it approves the governor's past emergency action and directs copies to be sent to the Governor and made available to the public and press.

• Formally ratifies (approves after the fact) Governor Kemp's suspension of state motor fuel and diesel fuel tax collection during the Helene emergency.
• Confirms three specific executive orders (10.01.24.02, 10.08.24.01, and 10.15.24.01) that extended the tax suspension through October 16, 2024.
• Directs the Clerk of the House and Secretary of the Senate to distribute copies of the resolution to the Governor, the public, and the press.
• Satisfies the legal requirement in Georgia's emergency powers law (O.C.G.A. § 45-12-22) that two-thirds of the legislature must ratify such a tax suspension.

The resolution directly concerns Governor Kemp's use of emergency powers and applies to Georgia drivers and businesses who buy motor fuel and diesel fuel, since it retroactively approves the period when those state taxes were not collected due to Tropical Storm Helene.

Without this legislative ratification, the temporary suspension of fuel taxes ordered by the Governor during the storm emergency would lack the formal approval Georgia law requires, since only the General Assembly can retroactively validate a governor's suspension of tax collection.

• Recites that Governor Kemp declared a state of emergency for Tropical Storm Helene on September 24, 2024 under O.C.G.A. § 38-3-51.
• Notes the Governor suspended motor fuel and diesel fuel tax collection under O.C.G.A. § 48-9-3 starting October 1, 2024 via Executive Order 10.01.24.02.
• States the suspension was extended through October 16, 2024 by Executive Order Nos. 10.08.24.01 and 10.15.24.01.
• Resolves that the General Assembly ratifies all three executive orders' suspension of the fuel taxes.
• Directs distribution of copies of the resolution to the Governor and to the public and press.

1. 2025-03-20Senate Passed/Adopted (Senate)
2. 2025-03-20Senate Third Read (Senate)
3. 2025-03-20Senate Engrossed (Senate)
4. 2025-03-13Senate Read Second Time (Senate)
5. 2025-03-11Senate Committee Favorably Reported (Senate)
6. 2025-02-19Senate Read and Referred (Senate)
7. 2025-02-18House Passed/Adopted (House)
8. 2025-02-18House Third Readers (House)

• Matthew Gambill (R, HD-015)Primary sponsor
• Soo Hong (R, HD-103)
• Lauren McDonald (R, HD-026)
• Will Wade (R, HD-009)
• Shaw Blackmon (R, HD-146)
• Bruce Williamson (R, HD-112)
• Drew Echols (R, SD-049)

1. PassedHouse voteFebruary 18, 2025

   172 yea, 0 nay (3 not voting, 5 absent)

   Adopt: House Vote #38

2. PassedSenate voteMarch 20, 2025

   32 yea, 20 nay (4 not voting, 0 absent)

   Motion To Engross: Hb 112, Hr 42: Senate Vote #253

3. PassedSenate voteMarch 20, 2025

   53 yea, 1 nay (0 not voting, 2 absent)

   Adoption: Senate Vote #263

• fuel taxes
• state of emergency
• Tropical Storm Helene
• executive orders
• tax policy