HB 1085: Income tax; various tax credits for forestry manufacturing facilities; provide

In plain language

What the bill does

Who it affects

Why it matters

Key provisions

From the bill

Discussed in meetings (13)

The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.

1. House Ways & Means Committee, February 18, 2026

   From 0:18:49 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor presented a substitute that would make existing job and investment tax credits transferable for forestry manufacturing. The sponsor said mill closures had weakened demand for Georgia timber and argued that transferable credits would help attract investment quickly. A committee member asked whether buying and reopening closed mills would qualify. The sponsor said that was their understanding under the existing investment-credit rules, but acknowledged uncertainty. Another speaker said new investment could include purchasing a mill. The sponsor also said older facilities might be less attractive to industry than new sites. The committee voted to advance the substitute by voice vote, with no count announced.

2. House Rules Committee, February 25, 2026

   From 0:57:59 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1581

   Summary by Georgia Commons: The sponsor said the substitute for HB 1085 would make existing incentive and job tax credits transferable specifically for forestry manufacturing. The sponsor described the measure as a response to losses of forestry manufacturing mills in Georgia. No questions or scheduling decision followed.

3. House floor session, February 25, 2026 (legislative day 24)

   From 5:06:58 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1592

   Summary by Georgia Commons: The sponsor said HB 1085 would make existing job-creation and investment tax credits transferable for forestry manufacturing, seeking to attract investment after mill closures. The sponsor argued that viable timber markets supported jobs, private landowners, forests and watersheds, and put the industry's economic impact near $60 billion. In response to a member discussing the Riceboro mill closure, the sponsor said recent closures had cost about 1,600 direct mill jobs and about 7,000 jobs overall, including roughly 300 in Riceboro. The member said about 5,000 landowners were affected, and the sponsor agreed. A co-sponsor asked about competition from nearby states; the sponsor said those states offered incentives and were attracting industry. The chairing officer said Georgia's paper-mill and sawmill closures had reached 13, with more than 40 across the South. One member asked to be excused from voting, and the request was acknowledged. The House adopted the committee substitute and passed the bill 161 to 5.

4. Senate Finance Committee, March 18, 2026

   From 0:40:46 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the substitute would make forestry manufacturing job and investment tax credits transferable to attract investment after 13 mill closures. The sponsor described broad eligibility, including cabinets, flooring and biofuels, a $250 million cap, a five-year expiration, and larger benefits in distressed counties. Asked about mills under construction, the sponsor said future jobs could qualify; a Georgia Forestry Association witness said eligibility depended on credit-application timing. The sponsor confirmed that an expansion creating jobs could qualify. One member warned that buyer discounts and fees could divert 10% to 15% or more from manufacturers. The sponsor defended transferability as a way to provide immediate financing. Another member suggested low-interest loans as a future alternative. Asked about closures, the forestry witness cited aging facilities, imports, recycling and reduced fiber demand, and argued that new wood products could attract investment. On safeguards, the sponsor described a once-per-taxable-year transfer limit and written notice to the revenue department. Supporters emphasized rural jobs and new markets. The sponsor agreed to accept the Senate changes without further changes in the House. The committee approved the substitute unanimously.

5. Senate Rules Committee, March 20, 2026

   From 0:47:56 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The chair selected the bill for the floor calendar, describing it only as being for foresters. During discussion about removing another bill, the chair briefly named this bill but immediately corrected that statement. It remained on the calendar, which the committee approved unanimously. No substantive provisions were discussed.

6. Senate floor session, March 23, 2026 (legislative day 36)

   From 1:34:27 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The Senate first approved a request to protect HB 1085 from floor amendments without objection. Presenting the Finance Committee substitute later, the president pro tempore said Hurricane Helene and three mill closures had harmed Georgia forestry. The presenter attributed a $60 billion economic impact and about 142,000 jobs to the industry, and said the closures cost about 1,800 direct jobs and 6,000 indirect jobs. The presenter said the proposal would expand manufacturing incentives for forestry investments over five years: transferable credits of 15% in Tier 1 counties and 10% in Tier 2 counties, a 3% investment credit in Tier 3 and 4 counties, and a $500 credit per new job. The presenter listed sawmills, pellet mills, biofuels and mass timber among potential uses and argued Georgia needed to compete with other states for investment. The substitute’s caption also described overall credit limits and a two-thirds vote requirement for future amendments. There were no questions or opposing speeches. The Senate adopted the substitute and passed it 50-0.

7. House floor session, March 27, 2026 (legislative day 38, part 2)

   From 0:39:23 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Agreed Senate Amend or Sub As Amended)

   Summary by Georgia Commons: The sponsor described HB 1085 as an effort to address a crisis in Georgia's forestry industry through manufacturing tax credits. The sponsor said the revised version excluded kitchen cabinets and countertops, organic chemical manufacturing, wood office furniture and custom millwork manufacturing. According to the sponsor, it also required certification by the revenue commissioner in consultation with the Georgia Forestry Commission director and capped benefits at $250 million over a five-year sunset period. The sponsor said investment credits would rise from 8% to 15% in Tier 1 counties and from 5% to 10% in Tier 2 counties. The sponsor argued that the changes narrowed eligibility and lowered the total maximum benefit while preserving substantial help for forestry manufacturers. No questions were asked. The House adopted its amendment without objection and agreed to the Senate substitute as amended, 155 to 4.

• Read aloud: House floor session, February 2, 2026 (legislative day 10), 0:39:12
• Read aloud: House floor session, February 3, 2026 (legislative day 11), 0:36:19
• Read aloud: House floor session, February 18, 2026 (legislative day 20), 0:41:07
• Read aloud: Senate floor session, February 26, 2026 (legislative day 25), 0:26:06
• Read aloud: Senate floor session, March 19, 2026 (legislative day 34), 0:40:51
• Read aloud: Senate floor session, March 20, 2026 (legislative day 35), 0:38:28

Status timeline

Sponsors

Votes

Topics