--- title: SB 502. "The Affordability Act of 2026"; enact collection: bills id: 2025-2026/sb502 cite_as: SB 502, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sb502 md_url: https://georgiacommons.org/bills/2025-2026/sb502.md text_url: https://georgiacommons.org/bills/2025-2026/sb502/text source_url: https://www.legis.ga.gov/legislation/73183 date: 2026-02-17 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/sb501.md next: https://georgiacommons.org/bills/2025-2026/sb503.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 95 omitted_url: https://georgiacommons.org/bills/2025-2026/sb502.md?full=1 bill_number: SB 502 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: bill status_date: 2026-02-12 last_action: Senate Read and Referred sponsors: - Harold Jones - Nabilah Islam Parkes - Sally Harrell - Nikki Merritt - Sonya Halpern - Nan Orrock - Michael Rhett - David Lucas - Kenya Wicks - Freddie Sims - Derek Mallow - Elena Parent - RaShaun Kemp - Josh McLaurin - Tonya Anderson - Randal Mangham text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/SB502/2025 upstream_id: 2116243 summaries_model: claude-sonnet-5 topic_tags: - sales tax exemptions - baby products - gun safes - emergency preparedness - workforce training --- # SB 502. "The Affordability Act of 2026"; enact ## Text Senate Bill 502 By: Senators Jones II of the 22nd, Parkes of the 7th, Harrell of the 40th, Merritt of the 9th, Halpern of the 39th and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, so as to exempt the sale or use of baby products, healthcare products, first aid supplies, school supplies, workforce training materials, home energy efficiency products, gun safes, gun lock boxes, and emergency preparedness supplies, from taxation; to provide for a short title; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. This Act may shall be known and may be cited as "The Affordability Act of 2026." SECTION 2. Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, is amended by revising subparagraph (A) of paragraph (75) and adding new paragraphs to read as follows: "(75)(A) The sale of eligible property. The exemption provided by this paragraph applies only to sales occurring during the period commencing at 12:01 A.M. on July 30, 2016, and concluding at 12:00 Midnight on July 31, 2016; provided, however, that such limitation shall not apply to eligible items provided for in subdivision (III) of division (v) of subparagraph (B) of this paragraph." "(105.1) The sale or use of diapers for children and adults, menstrual products, baby formula, breast pumps, breast milk storage bags, nursing pads, baby wipes, car seats, booster seats, baby strollers, cribs, crib mattresses, baby gates, and electrical outlet covers; (105.2) The sale or use of over-the-counter medicine, bandages, gauze, antiseptics, blood pressure cuffs, thermometers, and glucose strips; (105.3) The sale or use of tools, books, apprenticeship materials, and licensing exam materials used for workforce training; (105.4) The sale or use of insulation and smart thermostats; (105.5) The sale or use of gun safes and gun lock boxes; (105.6) The sale or use of backup generators, fire extinguishers, batteries, flashlights, radios, and tarps;" 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 called 'The Affordability Act of 2026' would exempt baby products, health and first aid supplies, workforce training materials, home energy efficiency items, gun safes, and emergency supplies from Georgia's sales and use tax. ### Plain-language summary Georgia currently charges sales and use tax on most retail goods, with a list of exemptions written into state law (O.C.G.A. § 48-8-3). This bill would add several new categories of everyday items to that exemption list, meaning shoppers would not pay sales tax on them. The added categories include baby products like diapers, formula, car seats, and cribs; health items such as over-the-counter medicine and blood pressure cuffs; workforce training materials like apprenticeship books and licensing exam materials; home energy efficiency products such as insulation and smart thermostats; gun safes and lock boxes; and emergency supplies like generators, fire extinguishers, and flashlights. It also adjusts the state's existing sales tax holiday language so a related exemption is no longer limited to a specific 2016 date window. The bill names itself 'The Affordability Act of 2026' and repeals any conflicting laws. ### What it does - Exempts baby products such as diapers, formula, car seats, cribs, and baby wipes from Georgia sales and use tax. - Exempts health and first aid supplies including over-the-counter medicine, bandages, blood pressure cuffs, and glucose strips from sales tax. - Exempts workforce training materials like apprenticeship books and licensing exam materials from sales tax. - Exempts home energy efficiency products, specifically insulation and smart thermostats, from sales tax. - Exempts gun safes and gun lock boxes, along with emergency preparedness supplies like generators, fire extinguishers, and radios, from sales tax. - Removes a 2016-specific date restriction tied to an existing sales tax exemption provision. ### Who it affects Georgia retail shoppers buying baby products, medical and first aid supplies, workforce training materials, home energy efficiency items, gun safes, or emergency supplies; retailers who collect sales tax on these items; and the state, which would collect less sales tax revenue from these categories. ### Why it matters If enacted, Georgians would pay less at checkout for a wide range of everyday and emergency-related items, from diapers to generators to gun safes. The change would also reduce state sales tax collections tied to these product categories, though the bill does not state a revenue estimate. ### Key provisions - Section 1 gives the bill its short title, 'The Affordability Act of 2026.' - Section 2 amends O.C.G.A. § 48-8-3 by adding new paragraph (105.1) exempting baby and childcare products like diapers, formula, car seats, and cribs. - New paragraph (105.2) exempts over-the-counter medicine and first aid supplies such as bandages, blood pressure cuffs, and glucose strips. - New paragraph (105.3) exempts tools, books, and materials used for workforce training and licensing exams. - New paragraph (105.4) exempts insulation and smart thermostats as home energy efficiency products. - New paragraph (105.5) exempts gun safes and gun lock boxes. - New paragraph (105.6) exempts emergency supplies including generators, fire extinguishers, batteries, flashlights, radios, and tarps. - Section 2 also revises subparagraph (A) of paragraph (75) to remove a limitation tying an existing exemption strictly to a 2016 date range. ## Status - Status: Introduced (2026-02-12) - Last action: Senate Read and Referred (2026-02-17) - Sponsors: Harold Jones, Nabilah Islam Parkes, Sally Harrell, Nikki Merritt, Sonya Halpern, Nan Orrock, Michael Rhett, David Lucas, Kenya Wicks, Freddie Sims, Derek Mallow, Elena Parent, RaShaun Kemp, Josh McLaurin, Tonya Anderson, Randal Mangham - Official page: https://www.legis.ga.gov/legislation/73183 > The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb502.md?full=1