Georgia CommonsSenate · Passed · 2025-2026 Regular Session
SB 430: Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide
Last action July 1, 2026 · Effective Date
A Georgia Senate bill would let military museums and similar institutions count as tourism attractions eligible for hotel-motel tax funding, and would change how local governments can switch the nonprofit organization that promotes tourism in their area.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Georgia counties and cities collect a hotel-motel tax to fund tourism promotion, often through a designated private sector nonprofit organization. This bill changes the definition of 'tourism product development' in Georgia's hotel-motel tax law (O.C.G.A. § 48-13-50.2) to specifically add museums, including military museums and other institutions preserving the history of U.S. armed forces conflicts, as qualifying attractions. It also removes museums generally from an older catch-all category and separates planetariums out on their own. The bill removes the $500,000 annual tax collection threshold that used to limit which local governments needed approval to change their designated tourism nonprofit, so the approval process now applies to all of them. It adds specific factors the Hotel Motel Tax Performance Review Board must weigh when deciding whether to approve such a change, requires the board to meet quarterly instead of as needed, shortens several deadlines for reporting and remedial action, and requires public notice of noncompliance findings.
What the bill does
- Adds museums, including military museums and institutions on U.S. armed forces history, as a category of 'tourism product development' eligible for hotel-motel tax funded projects.
- Removes the $500,000 per year tax collection threshold that determined which local governments had to follow special procedures before changing their designated tourism-promoting nonprofit.
- Requires the Hotel Motel Tax Performance Review Board to weigh specific factors, such as visitation goals and conflicts of interest, before approving a change to a local tourism nonprofit.
- Changes the board's meeting schedule from an annual September-to-December window to quarterly meetings, with 90 days to hold a hearing on any complaint received.
- Shortens the deadline for transmitting hearing findings to the commissioner of community affairs from 60 to 30 days, and creates a new 60 day window for a noncompliant organization to submit a corrected report.
- Requires notifications of noncompliance to be published in the local legal organ (the county's official newspaper) and posted on the department's website until the issue is resolved.
Who it affects
Military museums and other history-focused museums seeking hotel-motel tax funded tourism projects, local governing authorities that levy the hotel-motel tax, private sector nonprofit organizations designated to promote tourism, the Hotel Motel Tax Performance Review Board, and the state commissioner of community affairs and revenue commissioner.
Why it matters
Military museums could newly qualify for hotel-motel tax revenue used for tourism development, potentially opening new funding for these institutions. Local governments of any size, not just larger tax-collecting ones, would face a more structured, faster-moving review process before swapping their tourism promotion nonprofit, with public disclosure of compliance problems.
Key provisions
- Section 1 revises the definition of 'tourism product development' in O.C.G.A. § 48-13-50.2, moving museums out of a general category and adding a new category (R) specifically covering military museums and similar history institutions.
- Section 2 removes the $500,000 annual tax collection threshold in O.C.G.A. § 48-13-51(k) so the special approval process for changing a tourism nonprofit applies to all local governments levying the tax.
- Section 2 also directs the Hotel Motel Tax Performance Review Board to consider five specific factors, including visitation goals and conflicts of interest, when approving or rejecting a change in the designated nonprofit.
- Section 3 changes the board's meeting frequency in O.C.G.A. § 48-13-56.1 from an annual window (September 1 through December 1) to quarterly meetings, and sets a 90 day deadline to hold a hearing on a complaint.
- Section 3 shortens the deadline for the board to send hearing findings to the commissioner of community affairs from 60 to 30 calendar days.
- Section 3 creates a 60 day period for a noncompliant subject to submit a corrected tax report, and requires publication of noncompliance notifications in the local legal organ and on the department's website.
From the bill
“Museums, including, but not limited to, military museums or any other institutions dedicated to preserving, exhibiting, and interpreting the history of conflicts and military actions of the United States armed forces and its service members through artifacts, documents, and other memorabilia organized for similar purposes.”
“All notifications of noncompliance shall be provided to the legal organ of the county in which the subject is located and made public on the department's website until a remedy is provided.”
Discussed in meetings (12)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
Senate Finance Committee, February 18, 2026
From 0:50:17 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said the bill would clarify that military museums qualify for tourism funding distributed from hotel and motel taxes, without setting a funding amount. The sponsor described confusion over whether the existing reference to museums included military museums. The sponsor said the substitute removed museums and planetariums from one category and created a separate museum category expressly including military museums and institutions preserving United States military history. Asked about the confusion, the sponsor said some parties interpreted museums as natural-history institutions and did not recognize military museums. The sponsor cited the National Infantry Museum as an attraction bringing thousands of visitors to Muscogee County each year. The committee approved the substitute by voice vote, with no opposition heard.
Senate Rules Committee, February 20, 2026
From 0:08:49 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said SB 430 would establish that military museums may apply for hotel-motel tax funding. The sponsor said military museums are major tourism drivers in many communities. A committee member later selected the bill, and the committee unanimously approved it as part of a five-bill floor calendar motion.
Senate floor session, February 24, 2026 (legislative day 23)
From 2:11:50 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Engrossed)
Summary by Georgia Commons: The Senate first voted 30-22 to engross SB 430, a procedural step limiting further changes, after an objection to the request. Neither side spoke to that motion. When the bill returned for consideration, the clerk read a committee substitute that specifically included military museums and related institutions in the definition of tourism product development. The presenting senator described the proposal as a clarification allowing museums, including institutions preserving and interpreting military conflicts and actions, to receive hotel-motel tax funding. No questions or opposing speeches followed. The Senate adopted the substitute without objection and passed the bill, 49-0.
House Ways & Means Committee, March 18, 2026
From 0:10:43 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor presented a substitute defining qualifying military museums so they could be considered for tourism-related funding. The sponsor emphasized that it would not require any funding award. Asked whether small museums would qualify, the sponsor said they could if they met the definition, which was intended to exclude informal artifact collections presented as museums. A second committee member asked about museums on federal property. The sponsor initially said they would be eligible but acknowledged that federal ownership might affect consideration. Another committee member explained that language added to the substitute would provide oversight involving the existing Hotel/Motel Tax Performance Review Board to guard against fraud and abuse involving destination marketing organizations. The sponsor supported that addition. The committee approved the substitute by voice vote, with no vote total announced.
House Rules Committee, March 25, 2026
From 0:42:26 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The committee placed SB 430 on the day's calendar without objection after a motion and second. There was no discussion of the bill's contents.
House floor session, March 25, 2026 (legislative day 37, PM)
From 1:54:31 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3169
Summary by Georgia Commons: The presenter said the committee substitute would clarify that military museums qualify for hotel and motel tax revenue. The presenter also said it incorporated provisions from HB 1179 intended to protect destination marketing organizations from misuse of funds. According to the presenter, the Hotel/Motel Tax Performance Review Board under the Department of Community Affairs could review complaints about changes to those organizations, with a shorter wait before complaints could be heard. Asked how much tax revenue might be redirected, the presenter gave no dollar estimate and said the purpose was oversight rather than rerouting money. Another member asked whether local governments would retain flexibility to change marketing organizations. The presenter said they would. A third member supported the measure and defended the handling of tourism funds in Liberty County. The House adopted the committee substitute and passed the bill, 169-0.
Senate floor session, April 2, 2026 (legislative day 40, part 2)
From 6:24:20 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Agreed House Amend or Sub)
Summary by Georgia Commons: After an initial motion was interrupted so another bill could proceed, the Senate returned to SB 430. The sponsor said it would allow an infantry museum to seek hotel and motel tax funding. The sponsor described the House change as requiring the relevant review board to hear an appeal within 90 days. The clerk also read language expressly including military museums and related institutions in tourism development and removing a tax-revenue threshold for certain procedures involving tourism organizations. The Senate agreed to the House substitute, 53–0.
- Read aloud: Senate floor session, January 29, 2026 (legislative day 9), 0:41:55
- Read aloud: Senate floor session, February 19, 2026 (legislative day 21), 0:34:36
- Read aloud: Senate floor session, February 20, 2026 (legislative day 22), 0:41:38
- Read aloud: House floor session, February 25, 2026 (legislative day 24), 0:33:30
- Read aloud: House floor session, February 26, 2026 (legislative day 25, AM), 1:04:21
Status timeline
- Effective Date
- Act 493
- Senate Date Signed by Governor (Senate)
- Senate Sent to Governor (Senate)
- Senate Agreed House Amend or Sub (Senate)
- House Passed/Adopted By Substitute (House)
- House Third Readers (House)
- House Committee Favorably Reported By Substitute (House)
Show full history (17 actions)
- House Second Readers (House)
- House First Readers (House)
- Senate Passed/Adopted By Substitute (Senate)
- Senate Third Read (Senate)
- Senate Engrossed (Senate)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Randy Robertson (R, SD-29)
- Jason Anavitarte (R, SD-31)
- Larry Walker, III (R, SD-20)
- John Albers (R, SD-56)
- Carden Summers (R, SD-13)
- Max Burns (R, SD-23)
- Ron Stephens (R, HD-164)
Votes
- Senate voteFebruary 24, 2026
30 yea, 22 nay (2 not voting, 1 excused)
- Senate voteFebruary 24, 2026
49 yea, 0 nay (3 not voting, 3 excused)
- House voteMarch 25, 2026
169 yea, 0 nay (1 not voting, 6 excused)
- Senate voteApril 3, 2026
53 yea, 0 nay (0 not voting, 1 excused)
Topics
- hotel-motel tax
- military museums
- tourism funding
- local government oversight
- tax compliance