HB 485: Official Code of Georgia Annotated; various provisions enacted prior to 2013 which are contingent upon funding and which remain unfunded; repeal

Over the years the Georgia General Assembly has passed laws that were never funded, that refer to outdated federal statutes, or that courts later found unconstitutional. This bill goes through the Official Code of Georgia Annotated and cleans up those loose ends. It repeals unfunded provisions on topics like prescription drug tracking and Agent Orange reporting, updates references such as swapping the old No Child Left Behind Act for the current Every Student Succeeds Act in school scholarship and transfer laws, and removes or rewrites sections previously ruled unconstitutional, including old laws on disrupting public meetings and licensing private alcohol clubs. The bill also rewrites Georgia's income tax enforcement law (O.C.G.A. 48-7-2) and county occupation tax law (O.C.G.A. 48-13-6) to fix constitutional defects while keeping their basic penalties and structure. It updates the bicycle passing law to clarify it applies when a vehicle and bicycle travel the same direction, and it changes how the chairperson and vice chairperson of the Georgia World Congress Center oversight committee are appointed, with a rotation starting in 2027.

• Repeals several Georgia laws that were enacted before 2013 but never received funding, including provisions on prescription drug tracking and Agent Orange exposure reports for veterans.
• Updates outdated federal law references in Georgia's education code, replacing citations to the old No Child Left Behind Act with the current Every Student Succeeds Act.
• Repeals or rewrites Code sections that courts have held unconstitutional, such as the law on disrupting lawful public meetings and a private club alcohol licensing law.
• Repeals and replaces Georgia's income tax enforcement law (O.C.G.A. 48-7-2), keeping the misdemeanor penalty but capping fines for failure to pay tax at $1,000.
• Repeals and replaces the county and municipal occupation tax law (O.C.G.A. 48-13-6) to correct a constitutional problem while preserving local governments' authority to tax businesses and professions.
• Changes how the chairperson and vice chairperson of the Georgia World Congress Center Authority Overview Committee are appointed, adding a rotation between the House Speaker and Senate Committee on Assignments starting in 2027.

Georgia veterinarians, school districts and teachers using alternative certification, students transferring schools, bicyclists and drivers, hearing aid apprentice dispensers, county and municipal governments that levy occupation taxes, taxpayers subject to state income tax enforcement, and members of the Georgia World Congress Center Authority Overview Committee.

Because several repealed laws were never funded or already unenforceable due to unconstitutionality, this bill mostly formalizes the current legal reality rather than changing day-to-day practice. The rewritten tax and occupation tax laws could affect how the state and local governments enforce tax rules, and the alcohol licensing repeal ends an already-invalid process.

• Section 1-1 repeals unfunded provisions including Article 12 of Chapter 4 of Title 26 on prescription medication integrity and Chapter 30 of Title 31 on Agent Orange reports for veterans.
• Section 2-4 and 2-5 update education code references from the No Child Left Behind Act to the Every Student Succeeds Act of 2015 for special needs scholarships and school transfers.
• Section 2-7 revises the bicycle passing law (O.C.G.A. 40-6-56) to clarify it applies when a vehicle is traveling in the same direction as the bicycle, keeping the $250 maximum fine.
• Section 3-2 repeals ten unconstitutional Code sections or subsections, including laws on disrupting public meetings and out-of-state waste dumping.
• Section 3-4 rewrites the income tax enforcement law (O.C.G.A. 48-7-2), capping the fine for failure to pay tax at $1,000 while keeping it a misdemeanor.
• Section 3-5 rewrites the county and municipal occupation tax law (O.C.G.A. 48-13-6), preserving local taxing authority over businesses and professions while requiring a public hearing before adoption.
• Section 4-1 changes how the Georgia World Congress Center Authority Overview Committee selects its chairperson and vice chairperson, starting a new appointment rotation in January 2027.

1. 2026-03-31Senate Tabled (Senate)
2. 2026-03-27Senate Committee Favorably Reported By Substitute (Senate)
3. 2026-03-19Senate Recommitted (Senate)
4. 2026-02-12Senate Committee Favorably Reported By Substitute (Senate)
5. 2026-01-12Senate Recommitted (Senate)
6. 2025-03-21Senate Read Second Time (Senate)
7. 2025-03-20Senate Committee Favorably Reported By Substitute (Senate)
8. 2025-03-10Senate Read and Referred (Senate)

• Bill Yearta (R, HD-152)Primary sponsor
• Chuck Efstration (R, HD-104)
• Mitchell Scoggins (R, HD-14)
• Tyler Paul Smith (R, HD-18)
• Carter Barrett (R, HD-24)
• Bo Hatchett (R, SD-50)

1. PassedHouse voteMarch 6, 2025

   175 yea, 0 nay (2 not voting, 3 excused)

   PASSAGE: House Vote #200

2. PassedSenate voteMarch 31, 2026

   39 yea, 10 nay (2 not voting, 3 excused)

   MOTION TO TABLE REMAINING LEGISLATION ON THE RULES CALENDAR: Senate Vote #912

• state law cleanup
• income tax enforcement
• occupation taxes
• school law updates
• bicycle safety law