---
title: SB 392. "Waste Reduction Act of 2026"; enact
collection: bills
id: 2025-2026/sb392
cite_as: SB 392, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb392
md_url: https://georgiacommons.org/bills/2025-2026/sb392.md
text_url: https://georgiacommons.org/bills/2025-2026/sb392/text
source_url: https://www.legis.ga.gov/legislation/72187
date: 2026-03-03
status: engrossed
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.
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omitted: votes and history
omitted_chars: 565
omitted_url: https://georgiacommons.org/bills/2025-2026/sb392.md?full=1
bill_number: SB 392
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-02-24
last_action: House Second Readers
sponsors:
- John Albers
- Blake Tillery
- Shawn Still
- Chuck Hufstetler
- Steve Gooch
- Larry Walker
- Kay Kirkpatrick
- Jason T. Dickerson
- Carden Summers
- Max Burns
- Jason Anavitarte
- Brian Strickland
- Marty Harbin
- Frank Ginn
- Bill Cowsert
- Clint Dixon
- Chuck Payne
- Bo Hatchett
- Mike Hodges
- Greg Dolezal
text_version: Engrossed
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB392/2025
upstream_id: 2073999
summaries_model: claude-sonnet-5
topic_tags:
- state budget process
- zero-base budgeting
- Department of Education funding
- Georgia government spending
---
# SB 392. "Waste Reduction Act of 2026"; enact
## Text
Senate Bill 392
By: Senators Albers of the 56th, Tillery of the 19th, Still of the 48th, Hufstetler of the 52nd,
Gooch of the 51st and others
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To amend Part 1 of Article 4 of Chapter 12 of Title 45 of the Official Code of Georgia
Annotated, known as the "Budget Act," so as to provide for the application of zero-base
budgeting to the budget process; to provide for intent; to provide for analysis of departmental
and program objectives; to provide for consideration of alternative funding levels; to provide
for departmental priority lists; to provide for applicability; to provide for related matters; to
provide for short titles; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Waste Reduction Act of 2026" and shall
also be known and may be cited as the "Zero-Base Budgeting Act."
SECTION 2.
Part 1 of Article 4 of Chapter 12 of Title 45 of the Official Code of Georgia Annotated,
known as the "Budget Act," is amended by adding a new Code section to read as follows:
"45-12-75.1.
(a) The Governor in preparing his or her budget report under Code Section 45-12-75, and
budget units in preparing their budget estimates under Code Section 45-12-78, shall make
use of zero-base budgeting as provided in this Code section. The requirements of this Code
section shall apply to the budget report presented to the General Assembly in
January, 2027, and each year thereafter.
(b) It is the intent of this Code section that in any given year the Governor's budget report
shall include zero-base budgeting for the agencies and programs as identified by the House
Budget and Research Office and Senate Budget and Evaluation Office in consultation with
the Office of Planning and Budget. The House Budget and Research Office and Senate
Budget and Evaluation Office in consultation with the Office of Planning and Budget shall
require each agency to use zero-base budgeting at least once every ten years and shall not
require any agency or program to use zero-base budgeting more often than once every eight
years. The House Budget and Research Office and Senate Budget and Evaluation Office
in consultation with the Office of Planning and Budget shall balance the number of
agencies and programs submitting zero-base budgets with staff available for preparing a
budget and staff available for conducting review and analysis of the budget submission.
The Governor and the Office of Planning and Budget shall prescribe the forms and format
for zero-base budgets and serve as the entities designated for coordinating the preparation
of zero-base budgets by the executive branch.
(c) In the years in which zero-base budgeting applies, each budget unit shall include in its
budget estimate an analysis summarizing the prior two fiscal years and proposed spending
plans by program, object class, and revenue source. Information presented shall include:
(1) A statement of the budget unit's departmental and program purposes; effectiveness,
efficiency, and equity measures; and program size indicators; and
(2) A priority listing encompassing all alternative funding levels for all programs.
(d) In the years in which an agency or program submits a zero-base budget, the Governor
shall include in the budget report relevant materials related to each budget unit's submission
under subsection (c) of this Code section and such other relevant materials as deemed
appropriate by the Governor.
(e) Without in any way limiting the generality of the other provisions of this Code section,
it is specifically provided that the Board of Regents of the University System of Georgia
shall be a budget unit subject to this Code section and the programs of the board of regents
shall be periodically subject to zero-base budgeting as provided for in this Code section and
in keeping with the Constitution.
(f) Without in any way limiting the generality of the other provisions of this Code section,
it is specifically provided that in the budget report presented to the General Assembly in
January, 2027, the Department of Education's budget shall be submitted as a zero-base
budget according to the guidelines provided in this Code section.
(g) The judicial branch is encouraged to participate in the zero-base budgeting process.
(h) The fiscal affairs subcommittee of each house, as authorized under Code Section
28-5-23, may review all information and materials related to any zero-base budget request
to include hearings as necessary.
(i) The Office of Planning and Budget and the fiscal affairs subcommittee of each house
shall maintain effectiveness, efficiency, and equity measures related to zero-base
budgeting."
SECTION 3.
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.
Senate Bill 392 would require Georgia's state budget process to periodically use zero-base budgeting, forcing agencies to justify spending from scratch rather than just adjusting last year's totals, starting with the January 2027 budget report.
### Plain-language summary
Georgia's current budget process largely builds each year's spending plan by adjusting the prior year's figures. This bill adds a new section to the state's Budget Act requiring the Governor and state agencies (called budget units) to use zero-base budgeting for certain agencies and programs each year, a method where spending must be justified from a zero starting point rather than assumed to continue.
The House Budget and Research Office and Senate Budget and Evaluation Office, working with the Governor's Office of Planning and Budget, would choose which agencies undergo this review each year, requiring every agency to do it at least once every ten years but no more than once every eight years. Agencies selected must analyze past spending, list goals and performance measures, and rank funding options by priority. The Board of Regents of the University System of Georgia is specifically included, and the Department of Education must submit a full zero-base budget for the January 2027 report. The judicial branch is encouraged, but not required, to participate.
### What it does
- Adds a new Code section requiring the Governor's budget report and agency budget estimates to use zero-base budgeting on a rotating schedule.
- Directs legislative budget offices, working with the Office of Planning and Budget, to select which agencies use zero-base budgeting each year.
- Sets a minimum and maximum frequency: every agency must use zero-base budgeting at least once every ten years but not more than once every eight years.
- Requires agencies chosen for zero-base budgeting to report on purposes, performance measures, program size, and a ranked list of funding options.
- Specifically requires the Department of Education to submit a full zero-base budget for the January 2027 report, and includes the Board of Regents as a covered agency.
- Allows each legislative chamber's fiscal affairs subcommittee to review zero-base budget materials and hold hearings.
### Who it affects
State agencies and departments that prepare budget requests, the Governor and the Office of Planning and Budget, the House Budget and Research Office and Senate Budget and Evaluation Office, the Board of Regents of the University System of Georgia, the Department of Education, and legislative fiscal affairs subcommittees.
### Why it matters
If enacted, Georgia agencies selected for review would need to justify their full budgets rather than just changes from the prior year, which could increase scrutiny of state spending and require more staff time for preparation and legislative review, particularly for the Department of Education starting in 2027.
### Key provisions
- Section 1 gives the Act two short titles: the 'Waste Reduction Act of 2026' and the 'Zero-Base Budgeting Act.'
- Section 2 adds new Code Section 45-12-75.1, applying zero-base budgeting starting with the budget report presented in January 2027.
- Subsection (b) requires budget offices to balance the number of agencies doing zero-base budgets against available staff for preparation and review.
- Subsection (c) requires selected budget units to include a two-year spending analysis and a priority list of alternative funding levels.
- Subsection (e) specifically applies the requirement to the Board of Regents of the University System of Georgia.
- Subsection (f) requires the Department of Education to submit a full zero-base budget in the January 2027 report.
- Subsection (g) encourages, but does not require, the judicial branch to participate.
- Section 3 repeals any conflicting laws.
## Status
- Status: Engrossed (2026-02-24)
- Last action: House Second Readers (2026-03-03)
- Sponsors: John Albers, Blake Tillery, Shawn Still, Chuck Hufstetler, Steve Gooch, Larry Walker, Kay Kirkpatrick, Jason T. Dickerson, Carden Summers, Max Burns, Jason Anavitarte, Brian Strickland, Marty Harbin, Frank Ginn, Bill Cowsert, Clint Dixon, Chuck Payne, Bo Hatchett, Mike Hodges, Greg Dolezal
- Official page: https://www.legis.ga.gov/legislation/72187
> The history, votes, and amendments (565 characters) are at https://georgiacommons.org/bills/2025-2026/sb392.md?full=1