HR 42: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Orders

After Governor Brian Kemp declared a state of emergency for Tropical Storm Helene in September 2024, he used his emergency powers to suspend collection of Georgia's motor fuel and diesel fuel taxes, which are normally required under O.C.G.A. § 48-9-3. He did this through a series of executive orders starting October 1, 2024, and extended the suspension through October 16, 2024. Under Georgia law (O.C.G.A. § 45-12-22), a tax suspension ordered during a state of emergency must be ratified by a two-thirds vote of the General Assembly to remain valid. This resolution is that ratification. It does not create a new tax suspension; it formally approves the ones the Governor already ordered, covering Executive Order Nos. 10.01.24.02, 10.08.24.01, and 10.15.24.01.

• Formally ratifies Governor Kemp's suspension of the state's motor fuel and diesel fuel tax collection during the Tropical Storm Helene emergency.
• Confirms three specific executive orders (10.01.24.02, 10.08.24.01, and 10.15.24.01) that extended the tax suspension from October 1 through October 16, 2024.
• Directs the Clerk of the House and Secretary of the Senate to distribute copies of the resolution to the Governor and the public and press.
• Fulfills the legal requirement under O.C.G.A. § 45-12-22 that a two-thirds vote of the General Assembly ratify emergency tax suspensions.

Georgia drivers and businesses who buy gasoline and diesel fuel benefited from the temporary tax suspension in October 2024. The resolution itself directly involves the Governor's office and the General Assembly, which must formally approve the earlier emergency action.

Without this legislative ratification, the temporary suspension of fuel taxes ordered during the Helene emergency would lack the legal follow-through Georgia law requires. The resolution completes the process, confirming that the tax relief Georgians received at the pump in October 2024 was lawfully authorized.

• Recites that Governor Kemp declared a state of emergency for Tropical Storm Helene on September 24, 2024 under O.C.G.A. § 38-3-51.
• Notes the Governor suspended motor fuel and diesel fuel tax collection under O.C.G.A. § 48-9-3 starting October 1, 2024 via Executive Order 10.01.24.02.
• Notes the suspension was extended through October 16, 2024 via Executive Order Nos. 10.08.24.01 and 10.15.24.01.
• States that O.C.G.A. § 45-12-22 requires a two-thirds vote of the General Assembly to ratify such a suspension.
• Resolves that the General Assembly ratifies the suspension declared by the three named executive orders.
• Directs distribution of copies of the resolution to the Governor and the public and press.

1. 2025-03-20Senate Passed/Adopted (Senate)
2. 2025-03-20Senate Third Read (Senate)
3. 2025-03-20Senate Engrossed (Senate)
4. 2025-03-13Senate Read Second Time (Senate)
5. 2025-03-11Senate Committee Favorably Reported (Senate)
6. 2025-02-19Senate Read and Referred (Senate)
7. 2025-02-18House Passed/Adopted (House)
8. 2025-02-18House Third Readers (House)

• Matthew Gambill (R, HD-15)Primary sponsor
• Soo Hong (R, HD-103)
• Lauren McDonald III (R, HD-26)
• Will Wade (R, HD-9)
• Shaw Blackmon (R, HD-146)
• Bruce Williamson (R, HD-112)
• Drew Echols (R, SD-49)

1. PassedHouse voteFebruary 18, 2025

   172 yea, 0 nay (3 not voting, 5 excused)

   ADOPT: House Vote #38

2. PassedSenate voteMarch 20, 2025

   32 yea, 20 nay (4 not voting, 0 excused)

   MOTION TO ENGROSS: HB 112, HR 42: Senate Vote #253

3. PassedSenate voteMarch 20, 2025

   53 yea, 1 nay (0 not voting, 2 excused)

   ADOPTION: Senate Vote #263

• fuel taxes
• Tropical Storm Helene
• state of emergency
• Governor Kemp
• gas prices