---
title: HB 1377. Transit SPLOST; time limits upon recalling of an election; provisions
collection: bills
id: 2025-2026/hb1377
cite_as: HB 1377, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1377
md_url: https://georgiacommons.org/bills/2025-2026/hb1377.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1377/text
source_url: https://www.legis.ga.gov/legislation/73366
date: 2026-03-03
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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next: https://georgiacommons.org/bills/2025-2026/hb1378.md
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omitted: votes and history
omitted_chars: 249
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1377.md?full=1
bill_number: HB 1377
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-18
last_action: House Committee Favorably Reported By Substitute
sponsors:
  - John Carson
  - Chuck Efstration
  - Ginny Ehrhart
  - Don Parsons
  - Sandy Donatucci
  - Soo Hong
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1377/2025
upstream_id: 2119555
summaries_model: claude-sonnet-5
topic_tags:
  - Transit SPLOST
  - sales tax
  - public transit funding
  - transit fares
  - nonattainment areas
---

# HB 1377. Transit SPLOST; time limits upon recalling of an election; provisions

## Text

The House Committee on Transportation offers the following substitute to HB 1377:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales
and use taxes, so as to prohibit the use of special district mass transportation sales and use
taxes for the provision of free or reduced fares for public transit services; to provide for time
limits upon the recalling of an election for approval of special districts for transit purposes
sales and use tax (Transit SPLOST) within nonattainment areas upon failure to approve; to
provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use
taxes, is amended in Code Section 48-8-260, relating to definitions relative to special district
mass transportation sales and use tax, by revising paragraph (4) as follows:
"(4) 'Transportation purposes' means and includes:
(A) Roads, bridges, public transit, rails, airports, buses, seaports, including without
limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b)
of Code Section 48-8-121, and all accompanying infrastructure and services necessary
to provide access to <del>these</del> <ins>such</ins> transportation facilities, including new general
obligation debt and other multiyear obligations issued to finance such purposes <ins>but
excluding purposes of providing free or reduced fares for public transit services;
</ins> (B) The retirement of previously incurred general obligation debt with respect only to
such purposes as identified in subparagraph (A) of this paragraph;
(C) A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section
48-8-111, with respect only to such purposes as identified in subparagraph (A) of this
paragraph; or
(D) Any combination of two or more of the foregoing."
SECTION 2.
Said chapter is further amended in Code Section 48-8-269.46, relating to ballot question,
expenses of election, resubmission of question, and general obligation debt for special
districts within nonattainment areas relative to special districts for transit purposes sales and
use tax (Transit SPLOST), by revising subsection (c) as follows:
"(c) Where such question is not approved by the voters, the county may resubmit such
question <del>from time to time</del> upon compliance with the requirements of this article <ins>and after
the passage of eight years from the date the special election was previously held."
</ins> SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A House Transportation Committee substitute for HB 1377 would bar counties from using Transit SPLOST sales tax money to offer free or reduced transit fares, and would make counties in air-quality nonattainment areas wait eight years before re-asking voters to approve the tax after a failed vote.

### Plain-language summary

Georgia allows certain counties, especially those in metro-Atlanta nonattainment areas with air quality problems, to ask voters to approve a special sales tax (called a Transit SPLOST) dedicated to transportation projects like roads, transit, and bridges. This bill changes two things about that law.
First, it amends the definition of 'transportation purposes' in O.C.G.A. § 48-8-260 so that Transit SPLOST money can no longer be used to pay for free or reduced fares on public transit. Second, it amends O.C.G.A. § 48-8-269.46 so that if voters in a nonattainment area reject a Transit SPLOST referendum, the county cannot simply resubmit the question again right away. Instead, it must wait eight years from the date of the failed election before holding another vote on the same tax.

### What it does

- Prohibits counties from spending special district mass transportation sales and use tax (Transit SPLOST) revenue on free or reduced fares for public transit riders.
- Removes the previous 'from time to time' language allowing quick resubmission of a failed Transit SPLOST referendum in nonattainment areas.
- Requires counties in nonattainment areas to wait eight years after a failed Transit SPLOST vote before putting the tax question back on the ballot.
- Repeals any other Georgia laws that conflict with these changes.

### Who it affects

Counties and transit agencies in nonattainment areas (mainly metro Atlanta) that levy or want to levy the Transit SPLOST, public transit riders who might have benefited from reduced or free fares funded by the tax, and local election officials who schedule SPLOST referenda.

### Why it matters

Transit agencies would lose the option to use this sales tax to subsidize free or discounted rides, potentially affecting fare policy and ridership. Counties whose Transit SPLOST fails at the ballot box would have to wait eight years before trying again, slowing efforts to secure transit funding through repeated votes.

### Key provisions

- Section 1 revises the definition of 'transportation purposes' in O.C.G.A. § 48-8-260 to exclude free or reduced fares for public transit services from allowable uses of Transit SPLOST funds.
- Section 2 revises O.C.G.A. § 48-8-269.46(c) to remove language letting counties resubmit a failed Transit SPLOST question 'from time to time' and instead require an eight-year wait from the date of the prior failed election.
- Section 3 repeals any conflicting laws.

## Status

- Status: Introduced (2026-02-18)
- Last action: House Committee Favorably Reported By Substitute (2026-03-03)
- Sponsors: John Carson, Chuck Efstration, Ginny Ehrhart, Don Parsons, Sandy Donatucci, Soo Hong
- Official page: https://www.legis.ga.gov/legislation/73366

> The history, votes, and amendments (249 characters) are at https://georgiacommons.org/bills/2025-2026/hb1377.md?full=1
