---
title: SB 89. Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase
collection: bills
id: 2025-2026/sb89
cite_as: SB 89, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb89
md_url: https://georgiacommons.org/bills/2025-2026/sb89.md
text_url: https://georgiacommons.org/bills/2025-2026/sb89/text
source_url: https://www.legis.ga.gov/legislation/69886
date: 2026-03-18
status: engrossed
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/sb88.md
next: https://georgiacommons.org/bills/2025-2026/sb90.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 851
omitted_url: https://georgiacommons.org/bills/2025-2026/sb89.md?full=1
bill_number: SB 89
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-19
last_action: House Committee Favorably Reported By Substitute
sponsors:
  - Brian Strickland
  - Bo Hatchett
  - Matt Brass
  - Brandon Beach
  - Michael Rhett
  - Elena Parent
  - Mike Hodges
  - Ben Watson
  - Drew Echols
  - Larry Walker
  - Bill Cowsert
  - Alan Powell
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB89/2025
upstream_id: 1955584
summaries_model: claude-sonnet-5
topic_tags:
  - alcohol regulation
  - liquor store licensing
  - retail sales law
---

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

## Text

The House Committee on Regulated Industries offers the following substitute to SB 89:
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 3-1-2 of the Official Code of Georgia Annotated, relating to
definitions regarding alcoholic beverages, so as to revise the definition of retail package
liquor store; to provide for sale of beverages licensed under Chapter 23 of Title 2; to provide
for related matters; to provide for an effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 3-1-2 of the Official Code of Georgia Annotated, relating to definitions
regarding alcoholic beverages, is amended by revising paragraph (19.1) as follows:
"(19.1) 'Retail package liquor store' means a retail business establishment owned by an
individual, partnership, corporation, association, or other business entity:
(A) Primarily engaged in the retail sale of distilled spirits, malt beverages, and wine
in unbroken packages, not for consumption on the premises, except as authorized under
this chapter; and
(B) Which derives from such retail sale of alcoholic beverages in unbroken packages
at least 75 percent of its total annual gross sales from the sale of a combination of
distilled spirits, malt beverages, <del>and</del> wine, <ins>and other age restricted beverages.
(C) 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."
</ins> SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
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 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.

### Plain-language summary

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 it 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.

## Status

- Status: Engrossed (2025-02-19)
- Last action: House Committee Favorably Reported By Substitute (2026-03-18)
- Sponsors: Brian Strickland, Bo Hatchett, Matt Brass, Brandon Beach, Michael Rhett, Elena Parent, Mike Hodges, Ben Watson, Drew Echols, Larry Walker, Bill Cowsert, Alan Powell
- Official page: https://www.legis.ga.gov/legislation/69886

> The history, votes, and amendments (851 characters) are at https://georgiacommons.org/bills/2025-2026/sb89.md?full=1