HB563: HB563 Motor vehicles; authorize licensed physical therapists to certify an individual is disabled for purposes of obtaining special vehicle decals

The bill as introduced in the House was about letting licensed physical therapists certify disability status for special vehicle decals. But the version shown here is a Senate committee substitute that replaces that subject entirely. It adds a new section to Georgia's tax code (O.C.G.A. Title 48) creating an income tax credit for taxpayers who buy, install, and prepare 'power generators' that run on woody biomass (wood residue such as land-clearing debris, urban wood waste, and pellets, but not wood from national forests) with at least 50 megawatts of capacity used at 50 percent or more in the prior year. The credit is worth $500,000 per megawatt of capacity for up to five taxable years, but the total credits allowed statewide cannot exceed $200 million, and all credits must be claimed by December 31, 2036. Unused credits can carry forward ten years and can be sold or transferred once to another Georgia taxpayer under specific notification rules. The Georgia Department of Revenue commissioner can write rules to administer the program and can audit and recapture wrongfully claimed credits.

• Creates a new Georgia income tax credit (O.C.G.A. § 48-7-40.38) for taxpayers who buy and install woody biomass power generators of at least 50 megawatts capacity.
• Sets the credit amount at $500,000 per megawatt of capacity, claimable for up to five taxable years per taxpayer.
• Caps the total amount of credits allowed across all taxpayers statewide at $200 million and sets a claim deadline of December 31, 2036.
• Allows unused credits to carry forward for ten years and permits a one-time sale or transfer of credits to a single other Georgia taxpayer, with mandatory written notice to the state.
• Requires taxpayers claiming or transferring the credit to reimburse the Department of Revenue for department-initiated audits related to the credits.
• Gives the state revenue commissioner authority to write rules implementing the credit and to recapture credits that were wrongly claimed.

Owners and operators of large woody biomass power generation equipment (at least 50 megawatts), Georgia taxpayers who might buy or receive transferred tax credits, and the Georgia Department of Revenue, which must administer, audit, and enforce the new credit program.

If enacted, this would shift up to $200 million in state tax revenue toward companies investing in large-scale woody biomass power equipment, potentially encouraging that kind of energy investment in Georgia, while the bill's original subject about physical therapists certifying disability decals does not appear in this version's operative text.

• Section 1 adds new Code Section 48-7-40.38 defining 'capacity,' 'power generator,' and 'woody biomass' for purposes of the credit.
• Subsection (b) sets the credit at $500,000 per megawatt of capacity, limited to five taxable years per taxpayer, with a $200 million aggregate statewide cap.
• Subsection (c) requires taxpayers to attach certification to their state tax return confirming they meet the requirements.
• Subsection (d) sets a final claim deadline of December 31, 2036, and allows a ten-year carry-forward for unused credits.
• Subsection (e) permits a one-time transfer or sale of unused credits to one other Georgia taxpayer, with detailed notification requirements to the commissioner.
• Subsection (f) requires taxpayers to reimburse the department for audit costs tied to the credit and lets the commissioner recapture wrongfully claimed credits.
• Subsection (g) authorizes the commissioner to issue rules and regulations to administer the credit.
• Section 2 repeals any conflicting laws.

1. 2026-03-27Senate Read Second Time (Senate)
2. 2026-03-27Senate Committee Favorably Reported By Substitute (Senate)
3. 2026-03-25Senate Withdrawn & Recommitted (Senate)
4. 2025-03-06Senate Read and Referred (Senate)
5. 2025-03-04House Passed/Adopted (House)
6. 2025-03-04House Third Readers (House)
7. 2025-02-26House Committee Favorably Reported (House)
8. 2025-02-24House Second Readers (House)

• Karen Bennett (D, HD-094)Primary sponsor
• Alan Powell (R, HD-033)
• John Corbett (R, HD-174)
• Carolyn Hugley (D, HD-141)
• Anissa Jones (D, HD-143)
• Tangie Herring (D, HD-145)
• Russ Goodman (R, SD-008)

1. PassedHouse voteMarch 4, 2025

   168 yea, 0 nay (4 not voting, 8 absent)

   Passage: House Vote #191

• tax credits
• biomass energy
• state revenue
• energy policy