HB272: HB272 Revenue and taxation; definitions; change certain provisions

This bill amends a section of Georgia law that sets out basic definitions used across the state's revenue and taxation statutes (O.C.G.A. Chapter 1 of Title 48). Specifically, it rewrites the definition of the word "agency" as it appears in that chapter. The new definition describes an agency as any department, commission, institution, office, or officer of the state. The bill does not change tax rates, create penalties, or add new programs; it only updates how this one term is defined for purposes of the tax code. The bill would take effect immediately if the Governor signs it, or automatically becomes law without a signature under Georgia's constitutional process, and it repeals any conflicting laws.

• Rewrites the definition of "agency" in Georgia's general revenue and taxation law (O.C.G.A. § 48-1-2) to mean any department, commission, institution, office, or officer of the state.
• Sets the effective date as the moment the Governor signs the bill, or the date it becomes law without a signature.
• Repeals any existing state laws that conflict with this updated definition.

State agencies, departments, commissions, and officers referenced elsewhere in Georgia's tax code, since the term "agency" defined here is used throughout revenue and taxation law that governs how the state administers taxes.

Because many other tax statutes rely on the definition of "agency," a change here could affect how those statutes are interpreted and applied by state officials, even though the bill itself makes no substantive policy change beyond the wording of the definition.

• Section 1 amends O.C.G.A. § 48-1-2 by revising paragraph (1), the definition of "agency," to mean any department, commission, institution, office, or officer of the state.
• Section 2 makes the Act effective upon the Governor's approval or upon it becoming law without approval.
• Section 3 repeals all laws and parts of laws that conflict with the Act.

1. 2025-02-10House Second Readers (House)
2. 2025-02-06House First Readers (House)
3. 2025-02-05House Hopper (House)

• Shaw Blackmon (R, HD-146)Primary sponsor
• Bruce Williamson (R, HD-112)
• Vance Smith (R, HD-138)
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Mark Newton (R, HD-127)

• revenue and taxation
• state government definitions
• Georgia tax code