SB 89: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

Although this bill is titled as dealing with an income tax credit for child and dependent care expenses, the text actually supplied is a House committee substitute that rewrites part of Georgia's alcoholic beverage law (O.C.G.A. § 3-1-2). It revises the definition of a 'retail package liquor store,' a business that mainly sells packaged distilled spirits, malt beverages, and wine for off-premises consumption. The substitute adds 'other age restricted beverages' to the list of products counted toward the store's required 75 percent sales threshold from packaged alcohol sales. It also adds new language clarifying that nothing in the alcoholic beverage title stops a retail package liquor store from selling beverage products authorized under Chapter 23 of Title 2, as long as the store holds the required retail licenses and follows applicable age restrictions. The law would take effect as soon as the Governor signs it.

• Revises the definition of a 'retail package liquor store' in Georgia's alcohol law (O.C.G.A. § 3-1-2) to include 'other age restricted beverages' among products counted toward its required sales mix.
• Adds language allowing a retail package liquor store to also sell beverage products regulated under Chapter 23 of Title 2, if it holds proper retail licenses and follows age restrictions.
• Keeps the existing requirement that at least 75 percent of a store's annual gross sales come from packaged alcoholic beverages plus the newly added age-restricted beverages.
• Sets the effective date as the date the Governor signs the bill or it otherwise becomes law without his signature.

Retail package liquor stores in Georgia and the businesses that own them, along with state and local alcohol licensing authorities that regulate what these stores can sell and how their sales mix is calculated.

By broadening what counts toward a liquor store's required sales mix and explicitly allowing sales of beverages regulated under Chapter 2-23, the bill could let retail package liquor stores diversify their product offerings, such as adding certain other age-restricted beverages, without losing their retail license status.

• Section 1 amends O.C.G.A. § 3-1-2 to add 'and other age restricted beverages' to the categories counted in the 75 percent sales threshold for retail package liquor stores.
• Section 1 also adds a new provision stating that a retail package liquor store may sell beverage products authorized under Chapter 23 of Title 2 if it has the required retail licenses and follows age restriction rules.
• Section 2 sets the effective date as upon the Governor's approval or upon the bill becoming law without approval.
• Section 3 repeals any conflicting laws.

1. 2026-03-18House Committee Favorably Reported By Substitute (House)
2. 2026-03-16House Withdrawn, Recommitted (House)
3. 2025-02-21House Second Readers (House)
4. 2025-02-20House First Readers (House)
5. 2025-02-19Senate Passed/Adopted (Senate)
6. 2025-02-19Senate Third Read (Senate)
7. 2025-02-19Senate Engrossed (Senate)
8. 2025-02-18Senate Read Second Time (Senate)

• Brian Strickland (R, SD-042)Primary sponsor
• Bo Hatchett (R, SD-050)
• Matt Brass (R, SD-006)
• Brandon Beach (R, SD-021)
• Michael Rhett (D, SD-033)
• Elena Parent (D, SD-044)
• Mike Hodges (R, SD-003)
• Ben Watson (R, SD-001)
• Drew Echols (R, SD-049)
• Larry Walker (R, SD-020)
• Bill Cowsert (R, SD-046)
• Alan Powell (R, HD-033)

1. PassedSenate voteFebruary 19, 2025

   31 yea, 21 nay (1 not voting, 3 absent)

   Motion To Engross: Sb 45, Sb 59, Sb 89, And Sr 56: Senate Vote #63

2. PassedSenate voteFebruary 19, 2025

   49 yea, 0 nay (1 not voting, 6 absent)

   Passage: Senate Vote #67

• alcohol regulation
• liquor store licensing
• retail sales law