SB 478: Outdoor Stewardship; provide for a sunset

Georgia's Outdoor Stewardship Trust Fund (O.C.G.A. Chapter 6A of Title 12) uses a portion of sales tax collected by sporting goods stores to help pay for protecting conservation land across the state. This bill increases the share of that tax revenue the General Assembly must appropriate to the fund each year, from 40 percent up to 60 percent of the money collected from those stores in the most recent fiscal year. The bill also adds a sunset clause, meaning the entire chapter of law creating the fund would automatically expire on June 30, 2039, unless lawmakers act again before then. The bill notes this sunset date and the funding structure are tied to a provision of the Georgia Constitution allowing up to 80 percent of that sales tax revenue to be dedicated to conservation. The bill was passed by the legislature but has been vetoed.

• Raises the required state appropriation to the Georgia Outdoor Stewardship Trust Fund from 40 percent to 60 percent of sales and use tax collected by sporting goods stores.
• Adds a sunset provision stating the outdoor stewardship law will expire on June 30, 2039, unless renewed.
• Cites the state constitutional authority (Article III, Section IX, Paragraph VI) permitting up to 80 percent of that tax revenue to fund conservation land protection.
• Repeals any existing laws that conflict with these changes.

State agencies and conservation groups that rely on the Georgia Outdoor Stewardship Trust Fund for land protection projects, sporting goods retailers whose sales tax collections feed the fund, and Georgia taxpayers and residents who benefit from conserved land and outdoor recreation areas.

A higher required appropriation percentage means more state sales tax revenue would flow automatically into conservation land purchases and protection each year, potentially expanding funded projects, while the 2039 sunset means the program's funding structure is not permanent and would need future legislative action to continue.

• Section 1 revises O.C.G.A. § 12-6A-2 to add subsection (a) restating the constitutional basis for the fund and new subsection (b) setting a sunset date of June 30, 2039.
• Section 2 revises O.C.G.A. § 12-6A-5(a) to raise the mandatory appropriation to the trust fund from 40 percent to 60 percent of sales and use tax revenue from sporting goods stores.
• Section 3 repeals any conflicting laws.

1. 2026-05-12Veto V11
2. 2026-05-12Senate Date Vetoed by Governor (Senate)
3. 2026-04-10Senate Sent to Governor (Senate)
4. 2026-03-31Senate Agreed House Amend or Sub (Senate)
5. 2026-03-27House Passed/Adopted By Substitute (House)
6. 2026-03-27House Third Readers (House)
7. 2026-03-19House Committee Favorably Reported By Substitute (House)
8. 2026-03-09House Second Readers (House)

• Sam Watson (R, SD-011)Primary sponsor
• Jason Anavitarte (R, SD-031)
• Larry Walker (R, SD-020)
• Lee Anderson (R, SD-024)
• Russ Goodman (R, SD-008)
• Steve Gooch (R, SD-051)
• Drew Echols (R, SD-049)
• Kay Kirkpatrick (R, SD-032)
• Shawn Still (R, SD-048)
• Clint Dixon (R, SD-045)
• Randy Robertson (R, SD-029)
• Mike Hodges (R, SD-003)
• Sheikh Rahman (D, SD-005)
• Lynn Smith (R, HD-070)

1. PassedSenate voteMarch 4, 2026

   55 yea, 0 nay

   Passage: Senate Vote #616

2. PassedHouse voteMarch 27, 2026

   163 yea, 2 nay (8 not voting, 3 absent)

   Passage: House Vote #773

3. PassedSenate voteMarch 31, 2026

   49 yea, 0 nay (2 not voting, 3 absent)

   Agree To House Substitute: Senate Vote #917

• conservation funding
• land protection
• sales tax revenue
• outdoor recreation
• state trust funds