SB392: SB392 "Waste Reduction Act of 2026"; enact

Georgia's budget process currently does not require agencies to justify their entire spending plan from scratch each year. This bill, called the "Waste Reduction Act of 2026" (also the "Zero-Base Budgeting Act"), changes that for certain agencies by adding a new section to the state's Budget Act (O.C.G.A. § 45-12-75.1). Under the bill, the House Budget and Research Office and Senate Budget and Evaluation Office, working with the Governor's Office of Planning and Budget, would pick which agencies and programs must submit a zero-base budget each year. No agency could be required to do this more than once every eight years, but every agency must do it at least once every ten years. Agencies chosen would have to submit a written analysis of their purposes, performance measures, and a ranked list of funding options. The Board of Regents of the University System of Georgia is specifically included, and the Department of Education must submit a zero-base budget for the January 2027 report. The judicial branch is only encouraged, not required, to take part.

• Adds a new Code section (O.C.G.A. § 45-12-75.1) requiring the Governor's budget report and agency budget estimates to use zero-base budgeting for selected agencies.
• Directs House and Senate budget offices, in consultation with the Office of Planning and Budget, to choose which agencies use zero-base budgeting each year.
• Sets limits so no agency does zero-base budgeting more than once every eight years, but every agency must do it at least once every ten years.
• Requires agencies selected for zero-base budgeting to submit a purpose statement, performance measures, and a ranked list of funding levels for their programs.
• Specifically requires the Board of Regents of the University System of Georgia to participate periodically and requires the Department of Education to submit a zero-base budget for the January 2027 budget report.
• Allows each chamber's fiscal affairs subcommittee to review zero-base budget submissions and hold hearings on them.

State agencies and programs subject to Georgia's budget process, the Governor and the Office of Planning and Budget, the House Budget and Research Office and Senate Budget and Evaluation Office, the Board of Regents of the University System of Georgia, the Department of Education, and the fiscal affairs subcommittees of the House and Senate.

Agencies chosen for zero-base budgeting would have to justify their full budget and rank funding options rather than just adjusting last year's numbers, giving lawmakers more detailed information when deciding how much state money each agency or program receives.

• Section 1 gives the Act its short titles: the "Waste Reduction Act of 2026" and the "Zero-Base Budgeting Act."
• Section 2 adds O.C.G.A. § 45-12-75.1, applying starting with the budget report presented to the General Assembly in January 2027 and each year after.
• Subsection (b) requires budget offices to select agencies for zero-base budgeting, capping frequency at once every eight years and requiring it at least once every ten years.
• Subsection (c) specifies what a zero-base budget submission must include: departmental purpose statements, performance measures, and a priority listing of alternative funding levels.
• Subsection (e) specifically applies the requirement to the Board of Regents of the University System of Georgia.
• Subsection (f) specifically requires the Department of Education to submit a zero-base budget for the January 2027 report.
• Subsection (g) encourages, but does not require, the judicial branch to participate.
• Subsection (h) authorizes each chamber's fiscal affairs subcommittee to review zero-base budget materials and hold hearings.

1. 2026-03-03House Second Readers (House)
2. 2026-02-26House First Readers (House)
3. 2026-02-24Senate Notice to Reconsider (Senate)
4. 2026-02-24Senate Passed/Adopted (Senate)
5. 2026-02-24Senate Third Read (Senate)
6. 2026-02-19Senate Read Second Time (Senate)
7. 2026-02-18Senate Committee Favorably Reported (Senate)
8. 2026-01-14Senate Read and Referred (Senate)

• John Albers (R, SD-056)Primary sponsor
• Blake Tillery (R, SD-019)
• Shawn Still (R, SD-048)
• Chuck Hufstetler (R, SD-052)
• Steve Gooch (R, SD-051)
• Larry Walker (R, SD-020)
• Kay Kirkpatrick (R, SD-032)
• Jason T. Dickerson (R, SD-021)
• Carden Summers (R, SD-013)
• Max Burns (R, SD-023)
• Jason Anavitarte (R, SD-031)
• Brian Strickland (R, SD-042)
• Marty Harbin (R, SD-016)
• Frank Ginn (R, SD-047)
• Bill Cowsert (R, SD-046)
• Clint Dixon (R, SD-045)
• Chuck Payne (R, SD-054)
• Bo Hatchett (R, SD-050)
• Mike Hodges (R, SD-003)
• Greg Dolezal (R, SD-027)

1. PassedSenate voteFebruary 24, 2026

   44 yea, 7 nay (2 not voting, 2 absent)

   Passage: Senate Vote #575

• state budget process
• zero-base budgeting
• Department of Education funding
• University System of Georgia funding
• government spending oversight