--- title: HR 3. General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Order collection: bills id: 2026-special/hr3 cite_as: HR 3, 2026 Special Session (Ga.) canonical_url: https://georgiacommons.org/bills/2026-special/hr3 md_url: https://georgiacommons.org/bills/2026-special/hr3.md text_url: https://georgiacommons.org/bills/2026-special/hr3/text source_url: https://www.legis.ga.gov/legislation/74752 date: 2026-06-23 status: passed 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/2026-special.md previous: https://georgiacommons.org/bills/2026-special/hr2.md next: https://georgiacommons.org/bills/2026-special/hr4.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 1028 omitted_url: https://georgiacommons.org/bills/2026-special/hr3.md?full=1 bill_number: HR 3 session: 2026 Special Session session_slug: 2026-special chamber: House bill_type: resolution status_date: 2026-06-23 last_action: Senate Passed/Adopted sponsors: - Matthew Gambill - Devan Seabaugh - Will Wade - Shaw Blackmon - Bruce Williamson - Bo Hatchett text_version: Introduced has_text: true legiscan_url: https://legiscan.com/GA/bill/HR3/2026/X1 upstream_id: 2154044 summaries_model: claude-sonnet-5 topic_tags: - fuel taxes - state of emergency - Governor Kemp - gas prices - tax suspension --- # HR 3. General Assembly; motor fuel and diesel fuel taxes; ratify Governor Brian P. Kemp's Executive Order ## Text House Resolution 3EX By: Representatives Gambill of the 15th, Seabaugh of the 34th, Wade of the 9th, Blackmon of the 146th, and Williamson of the 112th A RESOLUTION Ratifying Governor Brian P. Kemp's Executive Order No. 05.15.26.02 suspending the collection of motor fuel and diesel fuel taxes; and for other purposes. WHEREAS, fluctuations in global markets during the Spring of 2026 subjected Georgians to price shocks on basic goods and services, including, but not limited to, motor fuel and diesel fuel; and WHEREAS, on May 15, 2026, under the authority granted in Code Section 38-3-51 of the Official Code of Georgia Annotated, Governor Brian P. Kemp declared a state of emergency for acute consumer price shock and issued Executive Order No. 05.15.26.02 as necessary and appropriate action; and WHEREAS, pursuant to Code Section 45-12-22 of the Official Code of Georgia Annotated, under the state of emergency for acute consumer price shock, the Governor suspended the collection of motor fuel and diesel fuel taxes required by Code Section 48-9-3 beginning at 12:00 a.m. on May 20, 2026, and ending at 11:59 p.m. on June 2, 2026, by issuing Executive Order No. 05.15.26.02; and H. R. 3EX WHEREAS, pursuant to Code Section 45-12-22 of the Official Code of Georgia Annotated, action by two-thirds of the General Assembly is necessary to ratify the suspension of the collection of motor fuel and diesel fuel taxes as declared by Executive Order No. 05.15.26.02. NOW, THEREFORE, BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA that the members of this body ratify the suspension of the collection of motor fuel and diesel fuel taxes as declared by Executive Order No. 05.15.26.02 issued by Governor Brian P. Kemp in response to a state of emergency for acute consumer price shock. BE IT FURTHER RESOLVED that the Clerk of the House of Representatives and the Secretary of the Senate are authorized and directed to make appropriate copies of this resolution available for distribution to Governor Brian P. Kemp and members of the public and the press. H. R. 3EX ## Summaries written by Georgia Commons The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary. House Resolution 3 ratifies Governor Brian P. Kemp's executive order that temporarily suspended Georgia's motor fuel and diesel fuel taxes from May 20 to June 2, 2026, during a declared price-shock emergency. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Passed (2026-06-23) - Last action: Senate Passed/Adopted (2026-06-23) - Sponsors: Matthew Gambill, Devan Seabaugh, Will Wade, Shaw Blackmon, Bruce Williamson, Bo Hatchett - Official page: https://www.legis.ga.gov/legislation/74752 > The history, votes, and amendments (1,028 characters) are at https://georgiacommons.org/bills/2026-special/hr3.md?full=1