SB448: SB448 State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require

This bill amends Georgia's tax code (O.C.G.A. § 48-7-29.6), which grants a state tax credit to developers of qualified low-income housing, to add new requirements for senior living facilities included in those projects. Starting January 1, 2027, any qualified Georgia housing project that includes a senior living facility and receives the Georgia housing tax credit would have to acquire and maintain an emergency and standby power system, either an on-site generator with enough fuel or an alternative power source approved by the Department of Revenue. That system must keep the facility running for at least 96 hours, covering things like exit lighting, emergency lighting, and temperature control to protect residents. The bill defines what counts as a senior living facility and an emergency power system, and assigns the state revenue commissioner, the Safety Fire Commissioner, and the commissioner of community affairs to jointly inspect and enforce the requirement. The law would take effect as soon as the Governor signs it.

• Adds a new subsection to Georgia's low-income housing tax credit law (O.C.G.A. § 48-7-29.6) targeting senior living facilities within tax-credit housing projects.
• Requires those facilities, starting January 1, 2027, to have a backup power system that can run for at least 96 hours without outside power.
• Defines the backup system as either an on-site generator with enough on-site fuel or another power source approved by the Department of Revenue.
• Specifies the backup power must cover safe building exits, emergency lighting, and temperature control for resident safety.
• Assigns joint inspection and enforcement duties to the state revenue commissioner, the Safety Fire Commissioner, and the commissioner of community affairs.
• Sets the law to take effect immediately upon the Governor's signature or upon becoming law without his signature.

Developers and operators of senior living facilities built as part of Georgia's low-income housing tax credit program, the residents of those facilities, and the state agencies responsible for tax administration, fire safety, and community affairs, which must coordinate inspections.

If enacted, senior residents in tax-credit-funded housing would gain guaranteed backup power for lighting, exits, and temperature control during outages lasting up to four days, which could matter during heat waves, storms, or other emergencies when losing power poses health risks to older residents.

• Section 1 adds subsection (d) to O.C.G.A. § 48-7-29.6, defining 'emergency and standby power system' and 'senior living facility' for purposes of the tax credit law.
• Section 1 requires qualified projects with a senior living facility that receive the Georgia housing tax credit to maintain backup power sufficient for 96 hours starting January 1, 2027.
• Section 1 specifies the backup power must support safe egress, emergency lighting, and temperature control.
• Section 1 directs the state revenue commissioner, Safety Fire Commissioner, and commissioner of community affairs to coordinate inspection and enforcement of the requirement.
• Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without his signature.
• Section 3 repeals any conflicting laws.

1. 2026-02-03Senate Read and Referred (Senate)
2. 2026-02-02Senate Hopper (Senate)

• Derek Mallow (D, SD-002)Primary sponsor
• Jaha Howard (D, SD-035)
• Kim Jackson (D, SD-041)
• RaShaun Kemp (D, SD-038)
• Ed Harbison (D, SD-015)

• senior living facilities
• emergency preparedness
• affordable housing tax credits
• state income taxes
• backup power requirements