Georgia CommonsHouse · Introduced · 2025-2026 Regular Session
HB 1137: MARTA; authority of local governing bodies to collect a 1 percent retail sales and use tax; extend sunset
Last action February 20, 2026 · House Committee Favorably Reported
A Georgia House bill would push back the expiration date for MARTA's 1 percent local sales and use tax in metro Atlanta from 2057 to 2067, keeping the higher tax rate in place for an extra decade.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest the General Assembly's website lists.
In plain language
Since 1965, the Metropolitan Atlanta Rapid Transit Authority Act has allowed local governments in the MARTA service area to collect a 1 percent retail sales and use tax to help fund transit operations. Under current law, that 1 percent rate is set to drop to 0.5 percent after June 30, 2057. This bill changes that sunset date. It amends Section 25 of the MARTA Act so the 1 percent rate continues until June 30, 2067, instead of 2057, before falling to 0.5 percent. No other part of the tax structure changes: it is still added on top of Georgia's regular state sales and use tax, and the State Revenue Commissioner still sets the collection rules. The change would take effect as soon as the Governor signs it or it otherwise becomes law.
What the bill does
- Extends the date when MARTA's 1 percent local sales and use tax rate is scheduled to drop to 0.5 percent, moving it from June 30, 2057 to June 30, 2067.
- Leaves the underlying 1 percent tax rate itself unchanged for the next several decades, only delaying its scheduled reduction.
- Keeps the tax structured as an add-on to Georgia's existing state sales and use tax (O.C.G.A. Title 48, Chapter 8).
- Leaves in place the State Revenue Commissioner's authority to set rules for collecting the tax in the affected areas.
- Sets the effective date as immediate upon the Governor's signature or the bill otherwise becoming law.
Who it affects
Residents and businesses in the local governments that participate in MARTA's sales tax district, who would keep paying the 1 percent rate for ten additional years, and MARTA itself, which relies on this tax for transit funding. The State Revenue Commissioner's office, which administers collection, is also involved.
Why it matters
Without this change, the MARTA sales tax would automatically drop from 1 percent to 0.5 percent after June 30, 2057, cutting transit funding in the metro Atlanta area. Extending the sunset to 2067 keeps that funding level steady for shoppers and local governments for another decade.
Key provisions
- Section 1 revises paragraph (1) of subsection (b) of Section 25 of the 1965 MARTA Act, changing the sunset date for the 1 percent tax rate from June 30, 2057 to June 30, 2067.
- Section 1 keeps the automatic reduction to 0.5 percent after the new sunset date, rather than eliminating the reduction entirely.
- Section 1 preserves the requirement that the tax be added to the state sales and use tax and that the State Revenue Commissioner set bracket-system collection rules.
- Section 2 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
- Section 3 repeals any conflicting laws.
Discussed in meetings (6)
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.
House Transportation Committee, February 19, 2026
From 0:17:16 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1137 would extend an existing 1 percent sales tax for 10 years, rather than create a new tax. A MARTA government affairs representative said the sunset would move from 2057 to 2067 and that long-term local funding helps MARTA qualify for federal grants. The representative outlined new trains, an April fare-payment system launch, redesigned bus service, on-demand service zones, station renovations and World Cup preparations. The representative reported a $30 million to $40 million budget shortfall and described spending cuts and a selective hiring freeze. Asked how MARTA plans decades ahead, the representative said local jurisdictions choose and prioritize projects through an agreement. The representative said the extension would trigger renegotiation among the four jurisdictions before taking effect. A committee member asked about ridership and reserves. The representative described lower rail ridership, bus ridership near pre-pandemic levels and increased disability transportation use, but did not give a reserve figure. Another member asked about Bankhead Station construction and senior fare cards. The representative expected construction completion in a few years and said discounted fares would remain, but riders would need new cards. The committee approved the bill by voice vote, with no opposition heard.
House Rules Committee, February 25, 2026
From 0:45:00 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said HB 1137 would extend an existing 1% MARTA sales tax for 10 years. No questions or scheduling decision followed.
House Rules Committee, March 6, 2026
From 1:23:24 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 2178
Summary by Georgia Commons: The committee placed HB 1137 on the supplemental floor calendar under modified structured rules. An objection prompted a voice vote, and the chair announced that the motion passed. No substantive discussion occurred.
Status timeline
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Deborah Silcox (R, HD-53)
- Rick Jasperse (R, HD-11)
- Stacey Evans (D, HD-57)
- Inga Willis (D, HD-55)
- Long Tran (D, HD-80)
- Billy Mitchell (D, HD-88)
Topics
- MARTA
- sales tax
- public transit funding
- metro Atlanta