HB 1159: Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation

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Discussed in meetings (14)

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 0:31:00 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said the bill would give farmers an income-tax deduction equal to payments received through the Farmer Bridge Assistance Program. The sponsor described the measure as part of the governor's legislative package and said it would let farmers retain the full assistance amount for its intended purposes. The sponsor said eligible crops included row crops and that specialty crops, including fruits, vegetables and tree nuts, had been added. A committee member asked about rapeseed, leading to a brief exchange identifying it with canola. The committee voted to advance the bill by voice vote, with no count announced.

2. House Rules Committee, February 23, 2026

   From 0:48:06 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said HB 1159 would provide a Georgia income-tax deduction equal to payments received through the federal Farmer Bridge Assistance Program. The sponsor said USDA had announced $12 billion in bridge payments, with up to $11 billion for this program, to help farmers facing trade-market disruptions before other federal assistance reached eligible farmers on October 1, 2026. Asked whether tariffs prompted the bill, the sponsor cited several pressures on farmers and said the assistance targeted row crops and specialty crops. The sponsor confirmed that the deduction would apply only to the federal payments. Another member described the proposal as making those payments free from Georgia income tax, and the sponsor agreed.

3. House Rules Committee, March 2, 2026

   From 0:49:44 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor renewed a request for HB 1159, saying it would exempt farmer assistance payments from state income tax. The sponsor described it as part of the governor's legislative package and sought action before crossover day. No decision was recorded.

4. House Rules Committee, March 4, 2026

   From 1:56:08 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The committee placed HB 1159 on the day's floor calendar under structured rules without opposition. Its provisions were not discussed.

5. House floor session, March 4, 2026 (legislative day 27, PM, part 1)

   From 1:53:43 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 1872

   Summary by Georgia Commons: The sponsor said the bill would provide a state income tax deduction equal to payments farmers receive through the federal Farmer Bridge Assistance Program. The sponsor said the U.S. Department of Agriculture announced $12 billion in one-time payments in December 2025 to address trade disruptions and high production costs. The sponsor compared the measure with earlier hurricane-related relief and cited farmers' reports of rising fuel and fertilizer costs. A member expressed support for farm tax relief during voting. The House adopted the committee substitute and passed the bill 170-2. One member requested to be excused from the vote.

6. Senate Finance Committee, March 11, 2026

   From 0:12:55 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said HB 1159 would allow state income tax deductions for payments under the federal Farmer Bridge Assistance Program and Assistance for Specialty Crop Farmers program. The sponsor described a $12 billion federal package intended to help farmers facing trade disruptions and rising costs, with $11 billion for row crops and $1 billion for specialty crops. The sponsor said the deduction would let farmers use the full payments for their intended purpose. To avoid problems if payments arrive late, the sponsor said the legislation ties eligibility to program application deadlines rather than payment timing, citing December 19, 2025, and March 13, 2026. The chair cited an estimated $9.7 million fiscal impact. With no further questions, the committee approved a do-pass motion in a vote the chair described as unanimous.

7. Senate Rules Committee, March 16, 2026

   From 0:21:45 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor said HB 1159 would exempt Farmer Bridge Assistance payments from state income tax, similar to the treatment of Hurricane Helene assistance the previous year. The sponsor said federal funding was intended to help farmers facing uncertainty and described the exemption as part of the governor's legislative package. There were no substantive questions. The committee later unanimously included the bill on the next day's floor calendar.

8. Senate floor session, March 18, 2026 (legislative day 33)

   From 1:50:13 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The Senate voted 30-20 to protect HB 1159 and HB 376 from floor amendments, over a minority caucus objection to the practice. Later, the sponsor said HB 1159 would allow an income tax deduction equal to payments received through the federal Farmer Bridge Assistance Program, preventing Georgia from taxing that assistance. The sponsor described a $12 billion federal package responding to trade disruptions and higher farming costs, with up to $11 billion for row-crop assistance. A supporting senator praised targeted relief but argued that broader income tax cuts could reduce the state's ability to provide such help. Another senator asked whether the proposal adequately addressed farmers' lost export markets and tariff-related losses, and whether farmers would have a way to seek damages. The supporting senator said this limited relief would not make up for the wider harm and largely agreed that the bill did not provide that remedy. Speakers urged bipartisan support for farmers. The Senate passed the bill 51-0.

• Read aloud: House floor session, February 3, 2026 (legislative day 11), 0:33:29
• Read aloud: House floor session, February 4, 2026 (legislative day 12), 0:32:46
• Read aloud: House floor session, February 18, 2026 (legislative day 20), 0:41:11
• Read aloud: Senate floor session, March 6, 2026 (legislative day 28, part 1), 0:39:37
• Read aloud: Senate floor session, March 12, 2026 (legislative day 31), 0:25:51
• Read aloud: Senate floor session, March 16, 2026 (legislative day 32), 0:29:55

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