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Senate · Vetoed · 2025-2026 Regular Session

SB 478: Outdoor Stewardship; provide for a sunset

Last action May 12, 2026 · Veto V11

A Georgia Senate bill would raise the share of sporting goods sales tax revenue sent to the state's outdoor land conservation fund from 40 percent to 60 percent and set the program to expire in 2039.

Read the full bill text

These buttons carry the bill's own text, not the summaries below. Copy for LLM, View as markdown, and Send to AI use the Markdown version: the text as filed, then the summaries under a heading that names them as ours. View raw is the text alone.

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'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.

What the bill does

  • 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.

Who it affects

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.

Why it matters

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.

Key provisions

  • 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.

From the bill

“This chapter shall remain in effect until June 30, 2039, pursuant to Article III, Section IX, Paragraph VI(q) of the Constitution.”

This sets an expiration date for the entire outdoor stewardship funding law.

Discussed in meetings (18)

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.

  1. Senate Natural Resources and the Environment Committee, February 19, 2026

    From 0:34:55 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said SB 478 would set a 2039 end date for the outdoor stewardship program and increase the share of designated revenue going into its trust fund from 40% to 80%. The sponsor described the program, created through legislation in 2018, as supporting preservation and conservation of natural resources and said voters approved it with 83% support. The sponsor and chair pointed to supporting letters in members' folders. The chair invited anyone who insisted on speaking to do so, but no witnesses spoke and members asked no substantive questions. The committee approved the measure unanimously.

  2. Senate Rules Committee, February 24, 2026

    From 0:20:54 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The chair described the bill as adding an expiration date to outdoor stewardship provisions. No further explanation, questions or vote followed.

  3. Senate Rules Committee, February 25, 2026

    From 0:31:23 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said the bill would set a 2039 expiration date for the Georgia Outdoor Stewardship Act and allow more money to be transferred into its fund to preserve land and protect natural resources. The chair described the program as valuable locally. No questions followed, and the bill was not selected for the floor calendar.

  4. Senate Rules Committee, February 26, 2026

    From 0:14:16 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: A speaker identified outdoor stewardship as the subject of SB 478. No provisions were explained, and no action followed.

  5. Senate Rules Committee, March 3, 2026

    From 0:13:36 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said SB 478 would revise the Georgia Outdoor Stewardship Act by extending its expiration date and adding money sent to the fund. The presentation did not give an amount or a new expiration date. Members selected it for the calendar as part of the approved slate.

  6. Senate floor session, March 4, 2026 (legislative day 27)

    From 2:01:22 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)

    Summary by Georgia Commons: The sponsor said SB 478 would extend the outdoor stewardship program and add resources for conservation. The sponsor said more than 80% of Georgia voters supported the program in 2018. A supporting senator said the bill would extend authorization through 2039 and cited funding for a trail connection involving Trees Atlanta, the Atlanta BeltLine and the PATH Foundation. The majority leader said the bill would increase the share of existing outdoor-recreation sales-tax revenue directed to the fund from 40% to 80%, without new taxes. The majority leader credited the program with more than $118 million invested, 62 completed projects and protection of 45 miles of waterways. No opposition or substantive questions followed. The Senate passed the bill 55-0.

  7. House Natural Resources & Environment Committee, March 12, 2026

    From 0:17:40 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said SB 478 would extend the Georgia Outdoor Stewardship Act through 2039 and increase the share of designated revenue going to the program from 40% to 80%. The sponsor said the program generates about $30 million annually, has invested more than $142 million and received more than 83% voter approval. One committee member supported expanding access to outdoor recreation. A second member questioned whether funding reaches the counties that generate most of the revenue. The sponsor pointed to a project map and said purchases by residents statewide and visitors support the fund. Responding to other questions, the sponsor said an existing provision allows the state to reclaim funds during financial difficulties and that current projects include accessibility improvements. Asked why the increase would happen all at once, the sponsor cited the program's success and growing conservation needs. A Georgia Wildlife Federation witness said matching contributions brought total investment to nearly $400 million. A Nature Conservancy witness supported the increase and cited an opportunity to restore public access to 16,000 acres in North Georgia. The chair assigned the bill to the Environmental Quality Subcommittee. No vote was taken.

  8. House Natural Resources & Environment Committee, March 19, 2026

    From 0:15:12 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said the subcommittee revised the bill to lower the share going into the outdoor stewardship fund from 80% to 60%. The sponsor described this as a more financially conservative approach while lawmakers considered several tax proposals, while still protecting natural resources. A committee member asked why an earlier section still referred to 80% and whether that allowed a future increase. Committee counsel explained that the 80% language described the constitutional limit, while the bill would set the share at 60%. The committee approved a do-pass motion by voice vote. No opposition was heard and no numerical tally was stated.

  9. House Rules Committee, March 20, 2026

    From 0:42:07 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The sponsor said SB 478 would increase the share of funds contributed under the Georgia Outdoor Stewardship Act from 40 percent to 60 percent to improve outdoor areas across the state. There were no questions or recorded vote.

  10. House Rules Committee, March 27, 2026

    From 1:11:16 · Watch on the General Assembly's Vimeo channel

    Summary by Georgia Commons: The committee placed SB 478 on the legislative day 38 floor calendar without stated opposition. No discussion of its contents occurred.

  11. House floor session, March 27, 2026 (legislative day 38, part 1)

    From 1:53:15 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 3306

    Summary by Georgia Commons: The presenter described SB 478 as continuing support for conservation through a share of existing sales tax revenue from sporting goods. The presenter said the program had helped acquire land around the Okefenokee, required projects to have regional impact and included a trigger to reduce spending during an economic downturn. The presenter also said the original constitutional amendment received 83% voter approval. Another member supported the bill, saying it would keep the program in effect until 2039, providing 13 more years of support. No questions or opposition speeches followed. The House adopted the committee substitute without objection and passed the bill 163-2.

  12. Senate floor session, March 31, 2026 (legislative day 39, part 2)

    From 3:54:28 · 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: The sponsor said the House reduced the proposed share of money going to the Georgia Outdoor Stewardship fund from the Senate's 80% to 60%. The sponsor said voters created the fund in 2018 with about 83% approval. No questions or opposition followed. The Senate agreed to the House substitute, 49 to 0.

Status timeline

  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)
Show full history (15 actions)
  1. 2026-03-06House First Readers (House)
  2. 2026-03-04Senate Passed/Adopted (Senate)
  3. 2026-03-04Senate Third Read (Senate)
  4. 2026-02-24Senate Read Second Time (Senate)
  5. 2026-02-20Senate Committee Favorably Reported (Senate)
  6. 2026-02-09Senate Read and Referred (Senate)
  7. 2026-02-06Senate Hopper (Senate)

Sponsors

  • Sam Watson (R, SD-11)Primary sponsor
  • Jason Anavitarte (R, SD-31)
  • Larry Walker, III (R, SD-20)
  • Lee Anderson (R, SD-24)
  • Russ Goodman (R, SD-8)
  • Steve Gooch (R, SD-51)
  • Drew Echols (R, SD-49)
  • Kay Kirkpatrick (R, SD-32)
  • Shawn Still (R, SD-48)
  • Clint Dixon (R, SD-45)
  • Randy Robertson (R, SD-29)
  • Mike Hodges (R, SD-3)
  • Sheikh Rahman (D, SD-5)
  • Lynn Smith (R, HD-70)

Votes

  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 excused)

    PASSAGE: House Vote #773

  3. PassedSenate voteMarch 31, 2026

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

    AGREE TO HOUSE SUBSTITUTE: Senate Vote #917

Topics

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

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