HB 165: Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

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Discussed in meetings (9)

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. Senate Finance Committee, March 9, 2026

   From 0:32:07 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The presenter explained a proposed substitute for HB 165 concerning sales taxes on mobile homes. The presenter said the proposal used half the home's cost in the tax calculation and would allow buyers who convert a mobile home to real property within 30 days to recover the local portion of sales tax, in addition to the state portion already refundable under state law. The presenter said this would put mobile homes and site-built homes on more equal footing and help buyers seeking entry-level housing, particularly outside metro Atlanta where apartments may be unavailable. The chair said the committee had reviewed the language previously. A motion and second were offered, and the chair called for a show-of-hands vote. The transcript does not include an announced result.

2. Senate Rules Committee, March 10, 2026

   From 0:14:10 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The Senate presenter said the original contents of HB 165 had been replaced. The presenter explained that it now carried manufactured-home language previously removed from another bill, allowing 50 percent of a home's value to count toward real property. The presenter described this as restoring language displaced when another measure was used for income legislation. No vote or calendar placement was shown.

3. Senate Rules Committee, March 12, 2026

   From 0:14:17 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: A presenter initially identified HB 165 as a funeral-procession measure requiring drivers to yield to law-enforcement-led processions, with an exception allowing truck drivers not to pull off the road when unsafe. After discussion about the bill's identity, a senator clarified that HB 165 concerned manufactured homes. The senator said it would clarify that an existing 90% sales-tax exemption also applies to local sales taxes, would have no state fiscal impact, and had drawn no opposition in committee. No vote was taken.

4. Senate Rules Committee, March 16, 2026

   From 0:19:47 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The sponsor presented HB 165 as an affordable-housing measure concerning manufactured homes. The sponsor said it would extend an existing 50% state tax exemption to local taxes. There were no questions or vote.

5. House Small Business Development Committee, March 17, 2026

   From 0:38:07 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The Georgia Association of Realtors’ advocacy director said manufactured housing tax language had been added to HB 165. The advocacy director explained that a manufactured home could currently be taxed as many as three times when sold and described the proposal as combining those obligations into one tax. The advocacy director argued that this would preserve affordable housing and simplify administration for counties, which currently handle these homes differently. The advocacy director said the language came from another proposal that had been replaced with income tax provisions in Senate Finance. No committee action was recorded.

6. Senate Rules Committee, March 18, 2026

   From 0:12:34 · Watch on the General Assembly's Vimeo channel

   Summary by Georgia Commons: The presenter described HB 165 as extending a manufactured-home sales tax exemption to local sales taxes, saying the state already exempts 50% of the sales price. Another presenter supported the proposal and said its language had appeared in an earlier measure. Later, a committee member said the Finance Committee had removed the original bill's contents and replaced them with a new proposal. The committee unanimously included the bill in its ten-measure floor calendar.

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

   From 2:15:31 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)

   Summary by Georgia Commons: The Senate first voted 32-20 to prevent floor amendments to the bill. When it returned after lunch, the Finance Committee's substitute replaced the earlier tax provisions with a manufactured-home sales tax measure. The sponsor said current law taxes only half the price of qualifying homes placed at permanent locations, but unclear wording had limited the exemption to state taxes. The sponsor said the substitute would clearly extend the exemption to local taxes, improve affordability and cost the state nothing. The sponsor reported no opposition from ACCG or GMA. The sponsor also described a requirement to obtain a permanent-location certificate within 30 days and a tax penalty for failing to do so. No substantive questions or opposing speeches followed. The Senate adopted the substitute without objection and passed the bill 46-0.

8. House floor session, March 31, 2026 (legislative day 39, part 1)

   From 1:53:12 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Agreed Senate Amend or Sub)

   Summary by Georgia Commons: The presenter said the Senate substitute for HB 165 replaced the bill's original purpose with a manufactured-home tax exemption proposal that had passed the House three times. The presenter described the change as extending an existing state-level exemption to the local level, providing a 50 percent tax reduction on the sales price of manufactured homes. There were no questions. The House agreed to the Senate substitute, with the vote announced as 166 to 3.

• Read aloud: Senate floor session, March 10, 2026 (legislative day 30), 0:23:05

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