HR 3: General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Order

In May 2026, Governor Brian P. Kemp declared a state of emergency over sudden price shocks on basic goods, including gasoline and diesel. Using powers under Georgia's emergency management law (O.C.G.A. § 38-3-51), he issued Executive Order No. 05.15.26.02, which suspended collection of the state's motor fuel and diesel fuel taxes (normally required under O.C.G.A. § 48-9-3) from midnight on May 20, 2026 through 11:59 p.m. on June 2, 2026. Georgia law (O.C.G.A. § 45-12-22) requires that any such tax suspension made during a state of emergency be ratified by a two-thirds vote of the General Assembly to remain valid. This resolution is that ratification. It does not create a new tax suspension; it formally approves the one the Governor already ordered, and directs copies to be distributed to the Governor and the public.

• Formally ratifies Governor Kemp's Executive Order No. 05.15.26.02, which had already suspended collection of state motor fuel and diesel fuel taxes.
• Confirms the suspension applied from 12:00 a.m. May 20, 2026 through 11:59 p.m. June 2, 2026.
• Satisfies the legal requirement under O.C.G.A. § 45-12-22 that a two-thirds vote of the General Assembly approve emergency tax suspensions.
• Directs the Clerk of the House and Secretary of the Senate to distribute copies of the resolution to the Governor and the public and press.

Georgia drivers and businesses that buy motor fuel or diesel fuel benefited from the tax suspension during the covered two-week period. The resolution itself formally affects the Governor's office and the General Assembly, whose approval was legally required to make the suspension valid.

Without this ratification, the temporary suspension of gas and diesel taxes ordered during the price-shock emergency would not meet the legal requirement for General Assembly approval. Ratifying it confirms that Georgians who bought fuel between May 20 and June 2, 2026 legitimately paid no state fuel tax during that window.

• Recites that Governor Kemp declared a state of emergency for 'acute consumer price shock' on May 15, 2026 under O.C.G.A. § 38-3-51.
• Notes the Governor suspended collection of motor fuel and diesel fuel taxes required by O.C.G.A. § 48-9-3, effective May 20 through June 2, 2026, via Executive Order No. 05.15.26.02.
• States that O.C.G.A. § 45-12-22 requires two-thirds approval of the General Assembly to ratify such a suspension.
• The resolving clause formally ratifies the suspension as declared by the executive order.
• Directs distribution of copies of the resolution to the Governor and to the public and press.

1. 2026-06-23Senate Passed/Adopted (Senate)
2. 2026-06-23Senate Third Read (Senate)
3. 2026-06-22Senate Read Second Time (Senate)
4. 2026-06-22Senate Committee Favorably Reported (Senate)
5. 2026-06-20Senate Engrossed (Senate)
6. 2026-06-20Senate Read and Referred (Senate)
7. 2026-06-20House Immediately Transmitted to Senate (House)
8. 2026-06-20House Passed/Adopted (House)

• Matthew Gambill (R, HD-015)Primary sponsor
• Devan Seabaugh (R, HD-034)
• Will Wade (R, HD-009)
• Shaw Blackmon (R, HD-146)
• Bruce Williamson (R, HD-112)
• Bo Hatchett (R, SD-050)

1. PassedSenate voteJune 20, 2026

   33 yea, 19 nay (2 not voting, 1 absent)

   Motion To Engross: Senate Vote #9

2. PassedHouse voteJune 20, 2026

   161 yea, 0 nay (6 not voting, 12 absent)

   Adopt: House Vote #6

3. PassedSenate voteJune 23, 2026

   50 yea, 1 nay (2 not voting, 2 absent)

   Adoption: Senate Vote #24

• fuel taxes
• state of emergency
• Governor Kemp
• gas prices
• tax suspension