--- title: HB 932. Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time collection: bills id: 2025-2026/hb932 cite_as: HB 932, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb932 md_url: https://georgiacommons.org/bills/2025-2026/hb932.md text_url: https://georgiacommons.org/bills/2025-2026/hb932/text source_url: https://www.legis.ga.gov/legislation/72081 date: 2026-01-13 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/hb931.md next: https://georgiacommons.org/bills/2025-2026/hb933.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 129 omitted_url: https://georgiacommons.org/bills/2025-2026/hb932.md?full=1 bill_number: HB 932 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-04-04 last_action: House Second Readers sponsors: - Steven Sainz - Bethany Ballard - Josh Bonner - Mark Newton - Buddy DeLoach - Vance Smith text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HB932/2025 upstream_id: 2021321 summaries_model: claude-sonnet-5 topic_tags: - tax credits - economic development - military bases - business taxes --- # HB 932. Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time ## Text House Bill 932 By: Representatives Sainz of the 180th, Ballard of the 147th, Bonner of the 73rd, Newton of the 127th, DeLoach of the 167th, and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to provide for certain military zones that qualify for designation as less developed areas during a limited period of time; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, is amended by revising subsection (c) as follows: "(c) The commissioner of community affairs, and the commissioner of economic development in areas qualifying under the provisions of paragraphs (1), (3), and (4) of this subsection, also shall be authorized to include in the designation provided for in subsection (b) of this Code section: (1) Any area composed of ten or more contiguous census tracts which, in the opinion of the commissioner of community affairs and the commissioner of economic development, undergoes a sudden and severe period of economic distress caused by the closing of one or more business enterprises located in such area; (2) Any area composed of one or more census tracts adjacent to a federal military installation where pervasive poverty is evidenced by a 15 percent poverty rate or greater as reflected in the most recent decennial census; provided, however, that the subsequent redrawing or alteration of census tracts in a manner which results in an area no longer being in a census tract adjacent to a federal military installation shall not disqualify an area which has previously qualified under this paragraph if the area continues to have pervasive poverty as described in this paragraph; (2.1) Any census tract in a county that contains a federal military installation with a garrison of at least 5,000 federal or military personnel combined and also contains an industrial park that is owned and operated by a governmental entity; (2.2) For 2025 and 2026, any census tract in a county that contains a federal military installation with a garrison of at least 5,000 federal or military personnel; (3) Any area composed of one or more contiguous census tracts which, in the opinion of the commissioner of community affairs and the commissioner of economic development, is or will be adversely impacted by the loss of one or more jobs, businesses, or residences as a result of an airport expansion, including noise buy-outs, or the closing of a business enterprise which, in the opinion of the commissioner of community affairs and the commissioner of economic development, results or will result in a sudden and severe period of economic distress; or (4) Any area which is within or adjacent to one or more contiguous census block groups with a poverty rate of 15 percent or greater as determined from data in the most current United States decennial census, where the area is also included within a state enterprise zone pursuant to Chapter 88 of Title 36 or where a redevelopment plan has been adopted pursuant to Chapter 61 of Title 36 and which, in the opinion of the commissioner of community affairs and the commissioner of economic development, displays pervasive poverty, underdevelopment, general distress, and blight. No designation made pursuant to this subsection shall operate to displace or remove any other area previously designated as a less developed area. Notwithstanding any provision of this Code section to the contrary, in areas designated as suffering from pervasive poverty under this subsection, job tax credits shall be allowed as provided in this Code section, in addition to business enterprises, to any lawful business." SECTION 2. 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. A Georgia House bill would let census tracts in counties with large military bases qualify for 'less developed area' tax credits for 2025 and 2026, without requiring an industrial park nearby. ### Plain-language summary Georgia law lets the state designate certain economically struggling areas as 'less developed areas' so businesses there can claim job tax credits. Existing law already allows a census tract to qualify if it's in a county with a federal military installation housing at least 5,000 personnel and a government-owned industrial park. This bill adds a new, temporary category: for 2025 and 2026 only, any census tract in a county with a federal military installation of at least 5,000 combined federal or military personnel could qualify, even without an industrial park. It amends O.C.G.A. § 48-7-40.1 by inserting this new provision alongside the existing qualifying categories, all of which remain unchanged. The change is limited to those two years and does not remove or replace any other area's existing less-developed-area designation. ### What it does - Adds a new temporary category to Georgia's less developed area tax credit law allowing qualification based on a nearby large military installation alone. - Limits this new qualifying category to the 2025 and 2026 calendar years only. - Drops the existing requirement that the county also contain a government-owned industrial park for this specific category. - Leaves all other existing qualifying categories in O.C.G.A. § 48-7-40.1 unchanged, including the industrial-park-based provision. ### Who it affects Businesses located in Georgia counties with a federal military installation housing at least 5,000 federal or military personnel, which could newly claim job tax credits; and the commissioners of community affairs and economic development, who administer these area designations. ### Why it matters Businesses in more counties near large military bases could become eligible for state job tax credits in 2025 and 2026, potentially lowering their state tax bills and encouraging hiring, even in areas that lack the industrial park previously required for this type of designation. ### Key provisions - Section 1 revises subsection (c) of O.C.G.A. § 48-7-40.1 by inserting new paragraph (2.2). - New paragraph (2.2) designates, for 2025 and 2026 only, any census tract in a county containing a federal military installation with at least 5,000 combined federal or military personnel as eligible for less developed area status. - This differs from existing paragraph (2.1), which requires both a 5,000-person garrison and a government-owned industrial park, with no time limit. - Section 2 repeals any conflicting laws, a standard closing provision. ## Status - Status: Introduced (2025-04-04) - Last action: House Second Readers (2026-01-13) - Sponsors: Steven Sainz, Bethany Ballard, Josh Bonner, Mark Newton, Buddy DeLoach, Vance Smith - Official page: https://www.legis.ga.gov/legislation/72081 > The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb932.md?full=1