Georgia CommonsSenate · Engrossed · 2025-2026 Regular Session
SB 89: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase
Last action March 18, 2026 · House Committee Favorably Reported By Substitute
A House committee substitute for SB 89 would change the definition of a retail package liquor store in Georgia law and allow those stores to also sell certain beverage products regulated under a separate chapter of state law, despite the bill's official title referring to income tax credits.
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 Comm Sub version, the latest the General Assembly's website lists.
In plain language
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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
From the bill
“Nothing in this title shall prohibit a retail package liquor store from engaging in the retail sale of beverage products authorized under Chapter 23 of Title 2, so long as the retail package liquor store has obtained all applicable retail licenses and adheres to all applicable age restrictions.”
Discussed in meetings (6)
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.
House floor session, March 16, 2026 (legislative day 32)
From 2:57:59 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Withdrawn, Recommitted)
Summary by Georgia Commons: A member requested that SB 89 be moved from Ways and Means to Regulated Industries, saying both committee chairs agreed. The clerk read the caption describing an increase in a tax credit based on federal child and dependent care expenses. The House approved the reassignment without objection. There was no discussion of the bill's policy details.
House Regulated Industries Committee, March 17, 2026
From 0:41:15 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair presented a substitute allowing retail package liquor stores to sell beverage products authorized under the state's hemp provisions. The chair said convenience stores and other retailers already sell these drinks, but the Department of Revenue had not allowed liquor stores to do so through its rules. The chair explained that liquor stores would need all applicable retail licenses, comply with age restrictions and check identification. No questions or further discussion followed. The committee approved the substitute by voice vote.
House Rules Committee, March 19, 2026
From 1:01:49 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said the bill no longer concerned a child-care tax credit because that issue had been addressed in separate legislation the previous year. A committee member later explained that the revised bill would allow liquor stores to sell intoxicating beverages covered by the state's CBD provisions. The member said these drinks were already sold in convenience stores to customers age 21 and older, but the Department of Revenue wanted explicit authority for liquor-store sales. There were no questions or calendar action.
House Rules Committee, March 25, 2026
From 0:35:01 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: A committee member requested SB 89, describing it as allowing liquor stores to sell cannabis drinks. The member argued that liquor stores were an appropriate location because they check identification and the products were restricted to people age 21 or older. Another member asked whether sales would follow any federal ban or exceptions. The requesting member said only federally legal products could be sold and said Congress had established a cutoff expected in September or October unless Congress changed course. The committee took no vote.
House Rules Committee, April 2, 2026
From 0:27:40 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair proposed placing the bill on the second supplemental calendar. A motion and second were made, and the chair announced that it was on the calendar without voiced opposition. No provisions were discussed.
Status timeline
- House Committee Favorably Reported By Substitute (House)
- House Withdrawn, Recommitted (House)
- House Second Readers (House)
- House First Readers (House)
- Senate Passed/Adopted (Senate)
- Senate Third Read (Senate)
- Senate Engrossed (Senate)
- Senate Read Second Time (Senate)
Show full history (11 actions)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- Senate Hopper (Senate)
Sponsors
- Brian Strickland (R, SD-42)
- Bo Hatchett (R, SD-50)
- Matt Brass (R, SD-6)
- Brandon Beach (R, SD-21)
- Michael 'Doc' Rhett (D, SD-33)
- Elena Parent (D, SD-44)
- Mike Hodges (R, SD-3)
- Ben Watson (R, SD-1)
- Drew Echols (R, SD-49)
- Larry Walker, III (R, SD-20)
- Bill Cowsert (R, SD-46)
- Alan Powell (R, HD-33)
Votes
- Senate voteFebruary 19, 2025
31 yea, 21 nay (1 not voting, 3 excused)
- Senate voteFebruary 19, 2025
49 yea, 0 nay (1 not voting, 6 excused)
Topics
- alcohol regulation
- liquor store licensing
- retail sales law