--- title: HB 272. Revenue and taxation; definitions; change certain provisions collection: bills id: 2025-2026/hb272 cite_as: HB 272, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb272 md_url: https://georgiacommons.org/bills/2025-2026/hb272.md text_url: https://georgiacommons.org/bills/2025-2026/hb272/text source_url: https://www.legis.ga.gov/legislation/69939 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/hb271.md next: https://georgiacommons.org/bills/2025-2026/hb273.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb272.md?full=1 bill_number: HB 272 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/HB272/2025 upstream_id: 1958419 summaries_model: claude-sonnet-5 topic_tags: - state revenue law - tax code definitions - Georgia Department of Revenue - tax administration --- # HB 272. Revenue and taxation; definitions; change certain provisions ## Text House Bill 272 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 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. House Bill 272 would revise the legal definition of the word 'agency' in Georgia's tax code, a technical change affecting how state revenue and tax laws identify which state offices they cover. ### Plain-language summary 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. ### 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 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## 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/69939 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb272.md?full=1