---
title: SB 448. State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require
collection: bills
id: 2025-2026/sb448
cite_as: SB 448, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb448
md_url: https://georgiacommons.org/bills/2025-2026/sb448.md
text_url: https://georgiacommons.org/bills/2025-2026/sb448/text
source_url: https://www.legis.ga.gov/legislation/72707
date: 2026-02-03
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.
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omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2025-2026/sb448.md?full=1
bill_number: SB 448
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-02-02
last_action: Senate Read and Referred
sponsors:
- Derek Mallow
- Jaha Howard
- Kim Jackson
- RaShaun Kemp
- Ed Harbison
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB448/2025
upstream_id: 2104340
summaries_model: claude-sonnet-5
topic_tags:
- senior living facilities
- emergency preparedness
- housing tax credits
- state income taxes
- power outages
---
# SB 448. State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require
## Text
Senate Bill 448
By: Senators Mallow of the 2nd, Howard of the 35th, Jackson of the 41st, Kemp of the 38th
and Harbison of the 15th
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
relating to imposition, rate, computation, exemptions, and credits for state income taxes, so
as to require certain senior living facilities to acquire and maintain sufficient emergency and
standby power systems to provide for the safety and welfare of residents at such facility; to
provide for definitions; to provide for inspection and enforcement; to provide for related
matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
imposition, rate, computation, exemptions, and credits for state income taxes, is amended in
Code Section 48-7-29.6, relating to tax credits for qualified low-income buildings, by adding
a new subsection to read as follows:
"(d)(1) As used in this subsection, the term:
(A) 'Emergency and standby power system' means:
(i) An on-site operational backup generator and an on-site supply of fuel sufficient
to sustain such generator; or
(ii) An alternate power source approved by the department by rule or regulation.
(B) 'Senior living facility' means any facility that is designed for occupancy by
individuals 55 years of age or older who are fully ambulatory or who require no
medical or personal assistance or supervision and:
(i) Is two or more stories in height;
(ii) Is a multiple dwelling structure;
(iii) Is equipped to offer accessory uses and to provide support services; and
(iv) Is fitted to provide accommodations for people who require only limited or
intermittent medical or personal assistance.
(2) On and after January 1, 2027, the department shall require each qualified Georgia
project that includes a senior living facility and is allowed the Georgia housing tax credit
provided under this Code section to acquire and maintain an emergency and standby
power system sufficient to ensure continuity of operation for not less than 96 hours,
including, but not limited to, providing power to safe egress, emergency lighting, and
temperature control for the protection of resident safety and welfare.
(3) The state revenue commissioner, Safety Fire Commissioner, and commissioner of
community affairs shall coordinate inspection and enforcement."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
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.
A Georgia Senate bill would require senior living facilities that receive the state's low-income housing tax credit to have backup power systems able to run for at least 96 hours during outages.
### Plain-language summary
Georgia currently offers a state tax credit to developers of qualified low-income housing projects under O.C.G.A. § 48-7-29.6. This bill adds a new requirement for a specific type of project covered by that credit: senior living facilities designed for people 55 and older who need little or no medical assistance.
Starting January 1, 2027, any such facility that gets the Georgia housing tax credit would have to install and maintain an emergency and standby power system, meaning either an on-site backup generator with enough fuel on hand or another power source approved by the Department of Community Affairs. The system must keep running for at least 96 hours, covering safe evacuation routes, emergency lighting, and temperature control. The state revenue commissioner, the Safety Fire Commissioner, and the commissioner of community affairs would jointly handle inspections and enforcement. The law would take effect as soon as the Governor signs it.
### What it does
- Adds a new requirement to Georgia's low-income housing tax credit law (O.C.G.A. § 48-7-29.6) targeting senior living facilities that receive the credit.
- Defines 'senior living facility' as a multi-story building for people 55 and older needing little or no medical or personal assistance, with support services on site.
- Requires those facilities, starting January 1, 2027, to install a backup generator or approved alternate power source able to run for at least 96 hours.
- Specifies the backup power must cover safe egress, emergency lighting, and temperature control for resident safety.
- Assigns joint inspection and enforcement duties to the state revenue commissioner, the Safety Fire Commissioner, and the commissioner of community affairs.
- Takes effect immediately upon the Governor's signature or upon becoming law without the Governor's signature.
### Who it affects
Developers and operators of senior living facilities that receive Georgia's low-income housing tax credit, residents of those facilities, and the state revenue commissioner, Safety Fire Commissioner, and commissioner of community affairs, who would share inspection and enforcement duties.
### Why it matters
Residents of qualifying senior living facilities would gain a guaranteed source of power, lighting, and climate control for four days during outages, which can be critical for older adults' safety. Facility owners seeking the tax credit would face new equipment costs and inspection requirements.
### Key provisions
- Section 1 adds subsection (d) to O.C.G.A. § 48-7-29.6, the state's qualified low-income building tax credit law.
- Defines 'emergency and standby power system' as an on-site generator with sufficient fuel supply, or another power source approved by the Department of Community Affairs.
- Defines 'senior living facility' by specific criteria: age 55+, ambulatory or low-assistance residents, multi-story, multiple-dwelling structure with support services.
- Requires, effective January 1, 2027, that qualifying senior living facilities receiving the housing tax credit maintain 96 hours of backup power for egress, lighting, and temperature control.
- Directs the state revenue commissioner, Safety Fire Commissioner, and commissioner of community affairs to coordinate inspection and enforcement.
- Section 2 sets the effective date as upon the Governor's approval or upon becoming law without approval.
## Status
- Status: Introduced (2026-02-02)
- Last action: Senate Read and Referred (2026-02-03)
- Sponsors: Derek Mallow, Jaha Howard, Kim Jackson, RaShaun Kemp, Ed Harbison
- Official page: https://www.legis.ga.gov/legislation/72707
> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb448.md?full=1