Georgia CommonsHB 271: Revenue and taxation; definitions; change certain provisions
Last action February 10, 2025 · House Second Readers
A Georgia House bill would rewrite the definition of 'agency' in the state's tax code, removing a reference to boards while keeping departments, commissions, institutions, offices, and officers covered.
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 LegiScan holds.
In plain language
Georgia's tax code (O.C.G.A. § 48-1-2) currently defines the term 'agency' for purposes of the state's revenue and taxation laws. This bill amends that definition. The new wording defines 'agency' as any department, commission, institution, office, or officer of the state. The bill does not change any tax rates, penalties, or filing requirements elsewhere in the tax code. It simply updates who or what counts as an 'agency' whenever that word is used in Chapter 1 of Title 48. The change would take effect immediately once the Governor signs the bill or it otherwise becomes law without a signature.
What the bill does
- Rewrites the definition of 'agency' in Georgia's revenue and taxation code (O.C.G.A. § 48-1-2) to mean any department, commission, institution, office, or officer of the state.
- Applies the new definition to Chapter 1 of Title 48, the general provisions section of Georgia's tax code.
- Repeals any existing state laws that conflict with the new definition.
- Sets the effective date as the moment the Governor signs the bill or it becomes law without a signature.
Who it affects
State agencies and offices whose classification under Georgia's tax code depends on this definition, along with the Department of Revenue and other bodies that apply Title 48 in their work interpreting or enforcing state tax law.
Why it matters
Because 'agency' is a term used throughout the state's tax code, tightening or clarifying its definition can affect which state bodies are treated as agencies for tax law purposes, which in turn can shape how other provisions in Title 48 are applied to them.
Key provisions
- Section 1 revises paragraph (1) of O.C.G.A. § 48-1-2 to define 'agency' as any department, commission, institution, office, or officer of the state.
- Section 2 makes the law effective upon the Governor's approval or upon becoming law without approval.
- Section 3 repeals any conflicting laws already on the books.
From the bill
“'Agency' means any department, commission, institution, office, or officer of this state.”
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Shaw Blackmon (R, HD-146)
- Bruce Williamson (R, HD-112)
- Vance Smith (R, HD-138)
- Trey Kelley (R, HD-016)
- Clint Crowe (R, HD-118)
- Mark Newton (R, HD-127)
Topics
- state tax code
- legal definitions
- revenue and taxation
- state government agencies