HB 1199: Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

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Discussed in meetings (18)

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 11, 2026

   From 0:28:40 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor described HB 1199 as the annual update aligning portions of Georgia tax law with federal law. The sponsor said full adoption of recent federal changes would cost too much revenue, so the bill only partly adopts business and personal provisions, including partial treatment of certain business deductions. Members asked whether overtime and tips would remain taxable by Georgia. The sponsor confirmed they would and said exemptions would require separate legislation addressing dollar limits and time periods. The sponsor also identified the federal car-loan interest deduction as excluded, arguing that adopting these provisions would limit broader tax cuts. One member who employs tipped workers argued that exempting tips would favor those workers over other restaurant staff. Another member confirmed that the bill does not fully adopt the federal changes; the sponsor noted that Georgia had also declined full alignment with the 2018 federal tax changes. The committee approved the bill after a show-of-hands vote. Opposition was expressed, but no vote count was announced.

2. House Rules Committee, February 19, 2026

   From 0:39:14 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 746

   Summary by Georgia Commons: The sponsor described HB 1199 as the annual measure aligning Georgia income tax law with selected federal tax changes. The sponsor offered a Rules substitute, LC443431S, correcting the year on line 11 to 2024 and said it made no other change. The committee approved the substitute with no opposition voiced. The chair said policy changes should generally return to the subject committee rather than be handled through Rules substitutes. The committee later placed the substitute on Friday’s floor calendar under structured rules, with no opposition voiced.

3. House floor session, February 20, 2026 (legislative day 22)

   From 1:29:29 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 760

   Summary by Georgia Commons: The sponsor described HB 1199 as the annual update linking Georgia tax law to selected federal changes for 2025 returns, and said it would produce a net tax reduction over roughly five fiscal years. A member asked why federal provisions involving tips, overtime, interest, research expenses and charitable contributions were excluded. The sponsor cited revenue costs, the balanced-budget requirement, a preference for broad rate reductions and recommendations from the Department of Revenue and the Office of Planning and Budget. An opposing member said workers would still pay state tax on tips and overtime, despite federal breaks. That member favored separate legislation exempting everyone’s first $25,000 of income, estimating a $675 saving compared with $26 from a rate cut, while saying millionaires would save much more from rate reductions. Another member questioned favoring tipped workers over other service employees; the opposing member reiterated support for relief for everyone. Other questions addressed bipartisan support and separate tax-relief proposals. The House adopted the Rules Committee substitute without objection and passed the bill by 106–54.

4. Senate Finance Committee, February 25, 2026

   From 0:38:15 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor described HB 1199 as Georgia's annual update specifying which federal tax changes the state adopts for individuals and businesses. The sponsor said accountants needed the legislation completed to process tax returns. The chair said adopting every federal change would cost about $1.4 billion in the first year and another $1 billion in the second year. The chair said the selected changes were close to revenue neutral and that the Senate substitute also declined an expansion involving the low-income housing tax credit. Members asked no substantive questions. The committee unanimously approved the substitute.

5. Senate Rules Committee, March 3, 2026

   From 0:08:07 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The vice chair moved to refer HB 1199 to the Rules standing committee. The chair described it as the annual measure aligning Georgia’s tax code with federal law and said disputed policy had been added. The chair said removing that policy was not a statement of support or opposition, but was necessary to keep the annual tax measure focused so people could file their taxes. The referral passed with one opposing vote. At the end of the meeting, the chair confirmed the referral and said the standing committee would meet Monday after crossover.

6. Senate Rules Committee, March 9, 2026

   From 0:26:39 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The presenting senator described the bill as the annual update deciding which federal tax changes Georgia would follow. The senator said work with budget leaders and the lieutenant governor's staff aimed to make the measure as close to revenue neutral as possible. The chair said the substitute would follow federal treatment of tips and overtime, unlike the House version. On the low-income housing tax credit, the presenting senator said the substitute would retain Georgia's 2024 treatment, and the chair described it as remaining dollar for dollar at that level. The presenting senator confirmed the chair's statement that most Finance Committee members had agreed to the changes. No further substantive questions followed. The committee unanimously approved the substitute.

7. Senate Rules Committee, March 10, 2026

   From 0:16:47 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The chair described HB 1199 as a revenue code update that would bring Georgia law partly into line with federal law. A committee member clarified that it would not match every federal provision. No specific provisions were discussed. The committee later unanimously approved including the bill on the floor calendar.

8. Senate floor session, March 12, 2026 (legislative day 31)

   From 1:51:06 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The sponsor described HB 1199 as updating Georgia’s tax law to reflect selected federal changes, including tax relief for tips and overtime. The sponsor said full conformity would cost about $1.4 billion initially and matching the federal housing-credit expansion would cost $890.8 million. Citing a study, the sponsor argued Georgia’s full housing-credit match did not produce more homes and said federal funding and existing state spending would remain. A senator objected to blocking floor amendments because the Rules substitute’s housing changes had not been reviewed by Finance. That motion initially failed 27 to 18, then passed 29 to 18. One opponent said the housing program supports roughly 6,000 homes annually and warned that retroactive changes affecting 2025 and 2026 deals could require more than $300 million in additional private activity bonds or abandoned projects. A second opponent cited Department of Community Affairs estimates of shortages exceeding 113,000 rental units and 100,000 ownership units. A third opponent questioned disrupting existing agreements and linked housing shortages to motel living and foster care. A fourth urged retaining both housing assistance and tips-and-overtime relief. The sponsor disputed the predicted housing losses and said the agency had not reported the asserted contract problem. The Senate adopted the Rules substitute and passed it 31 to 18.

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

   From 3:48:22 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: A House message reported agreement to the Senate substitute for HB 1199, with additional House amendments. The clerk described the bill as incorporating certain federal tax-law provisions into Georgia law. Near the end of the session, a senator gave notice of plans to move to consider the House action on the next legislative day. The transcript shows no Senate vote on those House changes.

10. House floor session, March 18, 2026 (legislative day 33)

    From 3:11:48 · 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 asked the House to agree to the Senate substitute for HB 1199 with House amendment AM 440260. The sponsor said the amendment returned toward the House’s federal tax conformity approach, matched federal low-income housing credits for 2025 and 2026 and going forward subject to a $100 million cap, and paused the gas tax for 60 days in response to events in the Middle East. The sponsor said tips and overtime tax relief was still being pursued separately and would be expensive. One member supported the housing credit and gas tax changes. A second questioned capping housing credits below expanded federal availability during a housing crisis. The sponsor replied that Georgia would match credits dollar for dollar up to the cap and emphasized reducing tax rates for everyone. Another member supported statewide gas tax relief; the sponsor said local gasoline prices had risen about a dollar. The House adopted the amendment without objection, agreed to the Senate substitute as amended, 163 to 4, and ordered immediate transmission to the Senate.

11. Senate floor session, March 19, 2026 (legislative day 34)

    From 4:37:16 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Agreed House Amend or Sub)

    Summary by Georgia Commons: The sponsor asked the Senate to agree to House changes to the federal tax conformity bill. Although the clerk's amendment reading mentioned an exemption for tips and overtime, the sponsor said the House had removed that provision and it would be pursued separately. The sponsor said the changes restored low-income housing tax credits with a $100 million annual cap and added a 60-day gasoline tax suspension. The sponsor argued that higher fuel prices affect residents directly and also raise fertilizer and food costs. A member asked how close credit use was to the cap, whether the cap might be reached and why the House chose that amount. The sponsor did not have usage figures and said the House had not discussed its reasoning with the sponsor. Another senator supported the fuel-tax suspension as relief for residents. The Senate agreed to the changes 51-0 and ordered immediate transmission to the House without objection.

• Read aloud: House floor session, February 6, 2026 (legislative day 14), 0:37:00
• Read aloud: House floor session, February 9, 2026 (legislative day 15), 0:31:08
• Read aloud: Senate floor session, February 24, 2026 (legislative day 23), 0:18:17
• Read aloud: Senate floor session, February 26, 2026 (legislative day 25), 0:27:03
• Read aloud: Senate floor session, March 3, 2026 (legislative day 26), 0:39:05
• Read aloud: Senate floor session, March 4, 2026 (legislative day 27), 0:45:45
• Read aloud: Senate floor session, March 10, 2026 (legislative day 30), 0:25:37

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