---
title: HB 271. Revenue and taxation; definitions; change certain provisions
collection: bills
id: 2025-2026/hb271
cite_as: HB 271, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb271
md_url: https://georgiacommons.org/bills/2025-2026/hb271.md
text_url: https://georgiacommons.org/bills/2025-2026/hb271/text
source_url: https://www.legis.ga.gov/legislation/69938
date: 2025-02-10
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb270.md
next: https://georgiacommons.org/bills/2025-2026/hb272.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb271.md?full=1
bill_number: HB 271
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-05
last_action: House Second Readers
sponsors:
  - Shaw Blackmon
  - Bruce Williamson
  - Vance Smith
  - Trey Kelley
  - Clint Crowe
  - Mark Newton
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB271/2025
upstream_id: 1958443
summaries_model: claude-sonnet-5
topic_tags:
  - state tax code
  - legal definitions
  - revenue and taxation
  - state government agencies
---

# HB 271. Revenue and taxation; definitions; change certain provisions

## Text

House Bill 271
By: Representatives Blackmon of the 146th, Williamson of the 112th, Smith of the 138th,
Kelley of the 16th, Crowe of the 118th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to
general provisions regarding revenue and taxation, so as to change certain provisions
regarding definitions; to provide for related matters; to provide for an effective date; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general
provisions regarding revenue and taxation, is amended in Code Section 48-1-2, relating to
definitions, by revising paragraph (1) as follows:
"(1) 'Agency' means any department, commission, institution, office, or officer of this
state."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Introduced (2025-02-05)
- Last action: House Second Readers (2025-02-10)
- Sponsors: Shaw Blackmon, Bruce Williamson, Vance Smith, Trey Kelley, Clint Crowe, Mark Newton
- Official page: https://www.legis.ga.gov/legislation/69938

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb271.md?full=1