HB271: HB271 Revenue and taxation; definitions; change certain provisions

Georgia law defines basic terms used across the state's revenue and tax code in one section, O.C.G.A. § 48-1-2. This bill rewrites the definition of "agency" found in that section. Under the bill's new wording, "agency" would mean any department, commission, institution, office, or officer of the state. The bill does not change any other definitions, tax rates, filing rules, or penalties in Chapter 1 of Title 48. It would take effect immediately once the Governor signs it or it otherwise becomes law without the Governor's signature. The bill also repeals any existing laws that conflict with this updated definition.

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

State agencies, departments, commissions, and officers whose activities are governed by references to "agency" in Georgia's revenue and tax laws, as well as tax officials and attorneys who interpret those laws day to day.

Because many tax statutes rely on how "agency" is defined, a change to this single definition could affect which state bodies are covered by rules elsewhere in the tax code, even though the bill itself makes no other substantive changes.

• 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 this state.
• Section 2 sets the effective date as upon the Governor's approval or upon the bill 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)

• tax law definitions
• state government agencies
• revenue and taxation