---
title: SB 478. Outdoor Stewardship; provide for a sunset
collection: bills
id: 2025-2026/sb478
cite_as: SB 478, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb478
md_url: https://georgiacommons.org/bills/2025-2026/sb478.md
text_url: https://georgiacommons.org/bills/2025-2026/sb478/text
source_url: https://www.legis.ga.gov/legislation/72998
date: 2026-05-12
status: vetoed
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: 1153
omitted_url: https://georgiacommons.org/bills/2025-2026/sb478.md?full=1
bill_number: SB 478
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2026-05-12
last_action: Veto V11
sponsors:
- Sam Watson
- Jason Anavitarte
- Larry Walker
- Lee Anderson
- Russ Goodman
- Steve Gooch
- Drew Echols
- Kay Kirkpatrick
- Shawn Still
- Clint Dixon
- Randy Robertson
- Mike Hodges
- Sheikh Rahman
- Lynn Smith
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB478/2025
upstream_id: 2111545
summaries_model: claude-sonnet-5
topic_tags:
- conservation funding
- land protection
- sales tax revenue
- outdoor recreation
- state trust funds
---
# SB 478. Outdoor Stewardship; provide for a sunset
## Text
Senate Bill 478
By: Senators Watson of the 11th, Anavitarte of the 31st, Walker III of the 20th, Anderson
of the 24th, Goodman of the 8th and others
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 6A of Title 12 of the Official Code of Georgia Annotated, relating to
outdoor stewardship, so as to provide for a sunset; to raise the percentage of moneys
appropriated; to provide for related matters; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 6A of Title 12 of the Official Code of Georgia Annotated, relating to outdoor
stewardship, is amended by revising Code Section 12-6A-2, relating to purpose of funding
protection of conservation land, as follows:
"12-6A-2.
(a) This chapter is enacted pursuant to Article III, Section IX, Paragraph VI(p)(q) of the
Constitution, which authorizes up to 80 percent of all moneys received by the state from
the sales and use tax collected by outdoor recreation equipment establishments classified
under the 2007 North American Industry Classification Code 451110, sporting goods stores
in the immediately preceding fiscal year to be dedicated to the Georgia Outdoor
Stewardship Trust Fund for the purpose of funding the protection of conservation land.
(b) This chapter shall remain in effect until June 30, 2039, pursuant to Article III, Section
IX, Paragraph VI(q) of the Constitution."
SECTION 2.
Said chapter is further amended in Code Section 12-6A-5, relating to establishment of the
Georgia Outdoor Stewardship Trust Fund, by revising subsection (a) as follows:
"(a) There is established the Georgia Outdoor Stewardship Trust Fund as a separate fund
in the state treasury. Except as provided in subsections (c) and (d) of this Code section, the
General Assembly shall appropriate to the trust fund 40 60 percent of all moneys received
by the state from the sales and use tax collected by establishments classified under the 2007
North American Industry Classification Code 451110, sporting goods stores, in the most
recently completed fiscal year."
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 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.
### Plain-language summary
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 it 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.
## Status
- Status: Vetoed (2026-05-12)
- Last action: Veto V11 (2026-05-12)
- Sponsors: Sam Watson, Jason Anavitarte, Larry Walker, Lee Anderson, Russ Goodman, Steve Gooch, Drew Echols, Kay Kirkpatrick, Shawn Still, Clint Dixon, Randy Robertson, Mike Hodges, Sheikh Rahman, Lynn Smith
- Official page: https://www.legis.ga.gov/legislation/72998
> The history, votes, and amendments (1,153 characters) are at https://georgiacommons.org/bills/2025-2026/sb478.md?full=1