HB632: HB632 Professions and businesses; clarify certain veterans' eligibility for exemption with regard to payment of occupation taxes, administrative fees, and regulatory fees

Current Georgia law (O.C.G.A. Chapter 12 of Title 43) lets certain disabled veterans and blind persons peddle, run a business, or practice a profession in any Georgia county or city without paying occupation taxes, administrative fees, or regulatory fees, as long as they get a certificate of exemption. To qualify, a veteran's disability generally has to trace back to service during a defined 'war period,' listed by specific historical date ranges going back to World War II. This bill rewrites that list by adding a definition of 'armed conflict' tied to a federal veterans' affairs regulation (38 C.F.R. Section 3.2) as it existed on January 1, 2025, so conflicts covered by that federal definition count the same as a declared war period for exemption purposes. It also updates the proof-of-disability requirement for peace-time veterans from a 25 percent to a 30 percent disability rating, and revises the application process, including new Department of Veterans Service forms and a probate court affidavit, with certificates remaining valid for ten years.

• Adds a definition of 'armed conflict' based on a federal veterans regulation (38 C.F.R. Section 3.2) as it existed on January 1, 2025, and treats such conflicts the same as historical war periods for the tax exemption.
• Raises the minimum service-connected disability rating required for peace-time veterans to qualify for the exemption from 25 percent to 30 percent.
• Requires applicants to obtain a certificate of exemption from the commissioner of veterans service before peddling, doing business, or practicing a profession tax-free.
• Specifies the application process through the probate court, including an affidavit and the Department of Veterans Service's VS Form 40-025 and VS Form 40-026.
• Keeps the ten-year validity period for a certificate of eligibility once issued.

Disabled veterans, blind persons, and peace-time veterans with service-connected disabilities who want to run a business or practice a profession in Georgia without paying local occupation taxes or fees; probate court judges who process applications; and the Department of Veterans Service and commissioner of veterans service, who issue the certificates.

Veterans whose service falls under modern conflicts not captured by the old list of historical war dates could newly qualify for the tax exemption, while peace-time veterans would need a slightly higher disability rating than before. The application steps through probate courts and the Department of Veterans Service are also spelled out more specifically.

• Section 1 revises O.C.G.A. Section 43-12-1 to define 'armed conflict' using 38 C.F.R. Section 3.2 as it existed on January 1, 2025, and to require a certificate of exemption from the commissioner of veterans service.
• Section 2 revises O.C.G.A. Section 43-12-2, updating proof requirements for blind persons, war veterans, and peace-time veterans, and raising the peace-time disability threshold from 25 percent to 30 percent.
• Section 3 revises O.C.G.A. Section 43-12-3 to require applicants to file the Department of Veterans Service's VS Form 40-025 with the probate court and receive VS Form 40-026 from the commissioner of veterans service, with certificates valid for ten years.
• Section 4 repeals any conflicting laws.

1. 2026-03-25Senate Read Second Time (Senate)
2. 2026-03-25Senate Committee Favorably Reported (Senate)
3. 2026-02-10Senate Read and Referred (Senate)
4. 2026-02-09House Passed/Adopted (House)
5. 2026-02-09House Third Readers (House)
6. 2026-02-03House Committee Favorably Reported (House)
7. 2025-04-04House Withdrawn, Recommitted (House)
8. 2025-03-04House Committee Favorably Reported (House)

• Josh Bonner (R, HD-073)Primary sponsor
• David Jenkins (R, HD-136)
• Shaw Blackmon (R, HD-146)
• Scott Holcomb (D, HD-101)
• Al Williams (D, HD-168)
• Dar'shun Kendrick (D, HD-095)
• Chuck Payne (R, SD-054)

1. PassedHouse voteFebruary 9, 2026

   167 yea, 0 nay (1 not voting, 7 absent)

   Passage: House Vote #489

• veterans benefits
• occupation taxes
• business licensing
• disability exemptions