---
title: Sen Floor Amend 1 AM 50 0135 to HB 296
collection: amendment
id: amendment:2025-2026/hb296/239237
cite_as: HB 296, Sen Floor Amend 1 AM 50 0135
canonical_url: https://georgiacommons.org/bills/2025-2026/hb296/amendments/239237
md_url: https://georgiacommons.org/bills/2025-2026/hb296/amendments/239237.md
text_url: https://georgiacommons.org/bills/2025-2026/hb296/amendments/239237/text
source_url: https://www.legis.ga.gov/api/legislation/document/20252026/239237
date: 2026-09-25
license: Public record of the Georgia General Assembly, from its website (legis.ga.gov)
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
version: Sen Floor Amend 1 AM 50 0135
version_id: amendment:2025-2026/hb296/239237@239237
---

# Sen Floor Amend 1 AM 50 0135 to HB 296

ADOPTED
Senator Strickland of the 42nd offered the following amendment #1:
Amend HB 296 (LC 39 4667S) by inserting after "formats;" on line 14 the following:
to amend Code Section 48-5C-1 of the Official Code of Georgia Annotated, relating to
alternative ad valorem taxation of motor vehicles and title ad valorem tax fee, so as to
provide for an alternative method for payment of title ad valorem tax for certain modified
rental vehicles; to provide for definitions;
By inserting after line 111 the following:
Code Section 48-5C-1 of the Official Code of Georgia Annotated, relating to alternative ad
valorem taxation of motor vehicles and title ad valorem tax fee, is amended in subsection (d)
by repealing paragraph (7.1) and by adding a new paragraph to read as follows:
<ins>"(19)(A) As used in this paragraph, the term:
(i) 'For-hire charter bus or motor coach' means a motor vehicle designed for carrying
more than 15 passengers and used for the transportation of persons for compensation.
(ii) 'Special modified rental vehicle' means a motor vehicle that has been significantly
modified at a manufacturing facility in this state, provided that:
(I) Such manufacturing facility is operated by the owner of such motor vehicle;
(II) Such owner primarily uses such motor vehicle by renting or leasing it without
a driver to businesses;
(III) Such rental or lease transactions are subject to Georgia state and local sales
and use taxes; and
(IV) Such owner provides the department with an affidavit affirming that the
vehicle has been significantly modified and that the other qualifications of this
definition have been met for such vehicle.
</ins>
<ins>(B) In the case of for-hire charter buses or motor coaches or special modified rental
vehicles, the person applying for a certificate of title shall be required to pay title ad
valorem tax fees in the amount of 50 percent of the amount which would otherwise be
due and payable under this subsection at the time of filing the application for a
certificate of title, and the remaining 50 percent shall be paid within 12 months
following the filing of such application."
</ins> SECTION 6.