SB478: SB478 Outdoor Stewardship; provide for a sunset

Georgia's Outdoor Stewardship Trust Fund (O.C.G.A. Chapter 6A of Title 12) uses a portion of sales and use tax collected from sporting goods stores to pay for protecting conservation land. Under current law, the General Assembly appropriates 40 percent of that tax revenue to the fund each year, and the program has an expiration date set by the state constitution. This bill raises the required appropriation to 60 percent of the sales and use tax collected from sporting goods stores in the most recent fiscal year. It also sets the program to continue operating until June 30, 2039, citing the constitutional provision that allows the legislature to extend it. The bill repeals any conflicting laws but makes no other changes to how the fund is managed or spent.

• Raises the percentage of sporting goods store sales tax revenue that must go to the Georgia Outdoor Stewardship Trust Fund from 40 percent to 60 percent.
• Extends the life of the outdoor stewardship program, stating it will remain in effect until June 30, 2039.
• Updates the constitutional citation in the law's purpose section to reflect the paragraph authorizing the funding and sunset extension.
• Repeals any existing laws that conflict with these changes.

The change mainly affects the Georgia Outdoor Stewardship Trust Fund and the state budget process, since it increases the guaranteed funding stream tied to sporting goods store sales tax. It indirectly affects conservation land managers, state agencies overseeing land protection, and taxpayers whose sporting goods purchases generate the relevant sales tax.

By raising the required funding share from 40 to 60 percent and pushing the program's expiration date to 2039, the bill means more sales tax dollars from sporting goods purchases would automatically flow into conservation land protection efforts each year, rather than being available for other state spending.

• Section 1 revises O.C.G.A. § 12-6A-2 to update the constitutional citation and states the chapter remains in effect until June 30, 2039.
• Section 2 revises O.C.G.A. § 12-6A-5(a) to raise the required annual appropriation to the trust fund from 40 percent to 60 percent of sporting goods store sales and use tax revenue.
• Section 3 repeals any laws that conflict with the changes made by the bill.

1. 2026-05-12Veto V11
2. 2026-05-12Senate Date Vetoed by Governor (Senate)
3. 2026-04-10Senate Sent to Governor (Senate)
4. 2026-03-31Senate Agreed House Amend or Sub (Senate)
5. 2026-03-27House Passed/Adopted By Substitute (House)
6. 2026-03-27House Third Readers (House)
7. 2026-03-19House Committee Favorably Reported By Substitute (House)
8. 2026-03-09House Second Readers (House)

• Sam Watson (R, SD-011)Primary sponsor
• Jason Anavitarte (R, SD-031)
• Larry Walker (R, SD-020)
• Lee Anderson (R, SD-024)
• Russ Goodman (R, SD-008)
• Steve Gooch (R, SD-051)
• Drew Echols (R, SD-049)
• Kay Kirkpatrick (R, SD-032)
• Shawn Still (R, SD-048)
• Clint Dixon (R, SD-045)
• Randy Robertson (R, SD-029)
• Mike Hodges (R, SD-003)
• Sheikh Rahman (D, SD-005)
• Lynn Smith (R, HD-070)

1. PassedSenate voteMarch 4, 2026

   55 yea, 0 nay

   Passage: Senate Vote #616

2. PassedHouse voteMarch 27, 2026

   163 yea, 2 nay (8 not voting, 3 absent)

   Passage: House Vote #773

3. PassedSenate voteMarch 31, 2026

   49 yea, 0 nay (2 not voting, 3 absent)

   Agree To House Substitute: Senate Vote #917

• outdoor stewardship
• conservation funding
• sales tax
• land protection