HB 272: Revenue and taxation; definitions; change certain provisions

Georgia's tax code, in O.C.G.A. § 48-1-2, includes a list of definitions used throughout the state's revenue and taxation laws. This bill rewrites the definition of the term 'agency' found in that section. Under the new wording, 'agency' means any department, commission, institution, office, or officer of the state of Georgia. Because many other sections of the tax code rely on this definition to determine which state bodies a given tax rule applies to, changing the wording can affect how broadly or narrowly those rules are read. The bill does not change tax rates, create new taxes, or add new programs. It would take effect immediately if the Governor signs it, or automatically becomes law without a signature under the same terms.

• 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 this updated definition wherever the term 'agency' is used elsewhere in Chapter 1 of Title 48, the general provisions governing state revenue and taxation.
• Sets the law to take effect as soon as the Governor signs it, or automatically if it becomes law without his signature.
• Repeals any existing state laws that conflict with the new definition.

This mainly affects how Georgia's Department of Revenue and other state departments, commissions, institutions, offices, and officers are classified under the tax code. It is a technical, internal-government change rather than one that directly touches individual taxpayers or businesses.

Because so many tax rules in Georgia law refer back to the definition of 'agency,' a change to that wording can shift which state bodies are covered by certain revenue and taxation provisions. The practical effect depends on how state agencies and courts apply the updated definition in specific tax disputes or rules.

• Section 1 revises paragraph (1) of O.C.G.A. § 48-1-2 to redefine 'agency' as any department, commission, institution, office, or officer of the state.
• Section 2 sets the effective date as the date the Governor signs the bill, or the date it becomes law without his signature.
• Section 3 repeals any existing laws that conflict with this new definition.

1. 2025-02-10House Second Readers (House)
2. 2025-02-06House First Readers (House)
3. 2025-02-05House Hopper (House)

• Shaw Blackmon (R, HD-146)Primary sponsor
• 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)

• state revenue law
• tax code definitions
• Georgia Department of Revenue
• tax administration