---
title: HB 290. Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
collection: bills
id: 2025-2026/hb290
cite_as: HB 290, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb290
md_url: https://georgiacommons.org/bills/2025-2026/hb290.md
text_url: https://georgiacommons.org/bills/2025-2026/hb290/text
source_url: https://www.legis.ga.gov/legislation/69958
date: 2025-05-14
status: passed
corpus_version: bills-2026-08-28
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.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 1150
omitted_url: https://georgiacommons.org/bills/2025-2026/hb290.md?full=1
bill_number: HB 290
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - John Carson
  - Shaw Blackmon
  - Trey Kelley
  - David Wilkerson
  - Bruce Williamson
  - John Albers
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB290/2025
upstream_id: 1958374
summaries_model: claude-sonnet-5
topic_tags:
  - state income tax
  - tax conformity
  - Internal Revenue Code
  - business tax deductions
  - Georgia Department of Revenue
---

# HB 290. Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

## Text

25 LC 59 0083/AP
House Bill 290 (AS PASSED HOUSE AND SENATE)
By: Representatives Carson of the 46th, Blackmon of the 146th, Kelley of the 16th, Wilkerson
of the 38th, and Williamson of the 112th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to1
general provisions of revenue and taxation, so as to revise the terms "Internal Revenue Code"2
and "Internal Revenue Code of 1986" to incorporate certain provisions of the federal law into3
Georgia law; to provide for related matters; to provide for an effective date and applicability;4
to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Chapter 1 of Title 48 of the Official Code of Georgia Annotated , relating to general8
provisions of revenue and taxation, is amended by revising paragraph (14) of Code Section9
48-1-2, relating to definitions, as follows:10
"(14) 'Internal Revenue Code' or 'Internal Revenue Code of 1986' means for taxable years11
beginning on or after January 1, 2023 2024, the provisions of the United States Internal12
Revenue Code of 1986, as amended, provided for in federal law e nacted on or before13
January 1, 2024 2025 , except that Section 108(i), Section 163(e)(5)(F), Section14
168(b)(3)(I), Section 168(e)(3)(B)(vii), Section 168(e)(3)(E)(i x), Section 168(e)(8),15
Section 168(k), Section 168(m), Section 168(n), Section 179(d)(1)(B)(ii), Section 179(f),16
H. B. 290
- 1 -
25 LC 59 0083/AP
Section 199, Section 381(c)(20), Section 382(d)(3), Section 810 (b)(4), Section 1400L,17
Section 1400N(d)(1), Section 1400N(f), Section 1400N(j), Section 1400N(k), and Section18
1400N(o) of the Internal Revenue Code of 1986, as amended, shall be treated as if they19
were not in effect, and except that Section 168(e)(7), Section 172(b)(1)(F), and Section20
172(i)(1) of the Internal Revenue Code of 1986, as amended, shall be treated as they were21
in effect before the 2008 enactment of federal Public Law 110-3 43, and except that22
Section 163(i)(1) of the Internal Revenue Code of 1986, as amended, shall be treated as23
it was in effect before the 2009 enactment of federal Public Law 111-5, and except that24
Section 13(e)(4) of 2009 federal Public Law 111-92 shall be tre ated as if it was not in25
effect, and except that Section 118, Section 163(j), Section 38 2(k)(1), and Section 17426
of the Internal Revenue Code of 1986, as amended, shall be treated as they were in effect27
before the 2017 enactment of federal Public Law 115-97; provide d, however, that all28
provisions in federal Public Law 117-58 (Infrastructure Investm ent and Jobs Act) that29
change or affect in any manner Section 118 shall be treated as if they were in effect, and30
except that all provisions in federal Public Law 116-136 (CARES Act) that change or31
affect in any manner Section 172 and Section 461(l) shall be treated as if they were not32
in effect, and except that all provisions in federal Public Law 117-2 (American Rescue33
Plan Act of 2021) that change or affect in any manner Section 461(l) shall be treated as34
if they were not in effect, and except that the limitations provided in Section 179(b)(1)35
shall be $250,000.00 for tax years beginning in 2010, shall be $250,000.00 for tax years36
beginning in 2011, shall be $250,000.00 for tax years beginning in 2012, shall be37
$250,000.00 for tax years beginning in 2013, and shall be $500, 000.00 for tax years38
beginning in 2014, and except that the limitations provided in Section 179(b)(2) shall be39
$800,000.00 for tax years beginning in 2010, shall be $800,000. 00 for tax years40
beginning in 2011, shall be $800,000.00 for tax years beginning in 2012, shall be41
$800,000.00 for tax years beginning in 2013, and shall be $2 mi llion for tax years42
beginning in 2014, and provided that Section 1106 of federal Pu blic Law 112-95 as43
H. B. 290
- 2 -
25 LC 59 0083/AP
amended by federal Public Law 113-243 shall be treated as if it is in effect, except the44
phrase 'Code Section 48-2-35 (or, if later, November 15, 2015)' shall be substituted for45
the phrase 'section 6511(a) of such Code (or, if later, April 1 5, 2015),' and46
notwithstanding any other provision in this title, no interest shall be refunded with respect47
to any claim for refund filed pursuant to Section 1106 of federal Public Law 112-95, and48
provided that subsection (b) of Section 3 of federal Public Law 114-292 shall be treated49
as if it is in effect, except the phrase 'Code Section 48-2-35' shall be substituted for the50
phrase 'section 6511(a) of the Internal Revenue Code of 1986' a nd the phrase 'such51
section' shall be substituted for the phrase 'such subsection.' In the event a reference is52
made in this title to the Internal Revenue Code or the Internal Revenue Code of 1954 as53
it existed on a specific date prior to January 1, 2024 2025, the term means the provisions54
of the Internal Revenue Code or the Internal Revenue Code of 1954 as it existed on the55
prior date. Unless otherwise provided in this title, any term used in this title shall have56
the same meaning as when used in a comparable provision or cont ext in the Internal57
Revenue Code of 1986, as amended. For taxable years beginning on or after January 1,58
2023 2024, provisions of the Internal Revenue Code of 1986, as amended, which were59
as of January 1, 2024 2025, enacted into law but not yet effective shall become effective60
for purposes of Georgia taxation on the same dates upon which they become effective for61
federal tax purposes."62
SECTION 2.63
This Act shall become effective upon its approval by the Governor or upon its becoming law64
without such approval and shall be applicable to all taxable ye ars beginning on or after65
January 1, 2024.66
SECTION 3.67
All laws and parts of laws in conflict with this Act are repealed.68
H. B. 290
- 3 -

## 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 290 updates Georgia's tax code so it follows the federal Internal Revenue Code as it stood on January 1, 2025, instead of the previous 2024 reference date, applying to tax years starting in 2024.

### Plain-language summary

Georgia law does not automatically follow every change to the federal tax code. Instead, state law defines "Internal Revenue Code" as the federal code as it existed on a specific date, and the General Assembly updates that date each year so Georgia's income tax rules stay in sync with recent federal tax changes, while carving out certain federal provisions Georgia chooses not to adopt.
House Bill 290 amends O.C.G.A. § 48-1-2 to move that reference date from January 1, 2024 to January 1, 2025, and to apply it to taxable years beginning on or after January 1, 2024 instead of January 1, 2023. It keeps in place a long list of specific federal tax code sections that Georgia continues to treat as not in effect or as effective on an earlier date, covering things like bonus depreciation, certain net operating loss rules, and Section 179 expensing limits. The law would take effect as soon as the Governor signs it, and applies to tax years beginning on or after January 1, 2024.

### What it does

- Updates the definition of "Internal Revenue Code" and "Internal Revenue Code of 1986" in Georgia tax law (O.C.G.A. § 48-1-2) to mean the federal tax code as enacted through January 1, 2025, instead of January 1, 2024.
- Shifts the applicable tax years for this updated definition to those beginning on or after January 1, 2024, instead of January 1, 2023.
- Keeps a detailed list of federal tax code sections, such as those on bonus depreciation and net operating losses, that Georgia continues to treat as not in effect or as effective on an earlier date.
- Sets the dollar limits for Section 179 business expense deductions for tax years 2010 through 2014 exactly as they appeared in prior law.
- Makes the changes effective immediately upon the Governor's signature and applies them to tax years beginning on or after January 1, 2024.

### Who it affects

Georgia individual and business taxpayers whose state income tax liability depends on federal tax code definitions, along with the tax professionals and the Georgia Department of Revenue who apply these rules when calculating state taxable income.

### Why it matters

Because Georgia's income tax calculations start from federal tax law, this annual update determines which recent federal tax changes taxpayers can rely on when filing Georgia returns for 2024 tax years, and which older federal provisions still apply because Georgia has opted out of them.

### Key provisions

- Section 1 revises paragraph (14) of O.C.G.A. § 48-1-2 to update the Internal Revenue Code reference date from January 1, 2024 to January 1, 2025.
- Section 1 changes the applicable taxable year threshold from years beginning on or after January 1, 2023 to years beginning on or after January 1, 2024.
- Section 1 preserves the existing list of federal code sections Georgia treats as not in effect, including provisions on bonus depreciation (Section 168(k)) and certain net operating loss carrybacks.
- Section 1 retains the fixed Section 179(b)(1) and 179(b)(2) expensing limits set for tax years 2010 through 2014, ranging from $250,000 to $2 million.
- Section 2 sets the effective date as upon the Governor's approval, applicable to taxable years beginning on or after January 1, 2024.
- Section 3 repeals any conflicting laws.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: John Carson, Shaw Blackmon, Trey Kelley, David Wilkerson, Bruce Williamson, John Albers
- Official page: https://www.legis.ga.gov/legislation/69958

> The history, votes, and amendments (1,150 characters) are at https://georgiacommons.org/bills/2025-2026/hb290.md?full=1