Senate · Introduced · 2025-2026 Regular Session

SB502: SB502 "The Affordability Act of 2026"; enact

Last action February 17, 2026 · Senate Read and Referred

A Georgia Senate bill would exempt a wide range of everyday items, including diapers, over-the-counter medicine, school and workforce training supplies, home insulation, gun safes, and emergency gear, from state sales and use tax.

In plain language

Georgia currently charges sales and use tax on most retail purchases, with only specific exemptions carved out in state law (O.C.G.A. § 48-8-3). This bill, called "The Affordability Act of 2026," adds several new categories of tax-exempt goods to that list. The bill creates new exemptions for baby and family care items such as diapers, menstrual products, baby formula, car seats, and cribs; healthcare items such as over-the-counter medicine, bandages, blood pressure cuffs, and thermometers; workforce training materials such as tools, books, and licensing exam materials; home energy items such as insulation and smart thermostats; gun safes and lock boxes; and emergency supplies such as generators, fire extinguishers, and flashlights. It also revises an existing exemption tied to a 2016 sales tax holiday period. The bill does not state a specific effective date beyond the standard process of becoming law.

What the bill does

Adds a permanent sales and use tax exemption for baby and family products including diapers, formula, car seats, cribs, and baby gates.
Adds a tax exemption for healthcare and first aid items such as over-the-counter medicine, bandages, blood pressure cuffs, and glucose strips.
Adds a tax exemption for workforce training materials, including tools, books, apprenticeship materials, and licensing exam materials.
Adds a tax exemption for home energy efficiency products, specifically insulation and smart thermostats.
Adds a tax exemption for gun safes and gun lock boxes.
Adds a tax exemption for emergency preparedness supplies such as backup generators, fire extinguishers, batteries, flashlights, radios, and tarps.

Who it affects

Georgia consumers who buy baby supplies, over-the-counter medicine and first aid items, school or job training materials, home insulation and thermostats, gun safes, or emergency supplies; and retailers who sell these items and currently collect sales tax on them.

Why it matters

If enacted, Georgians buying items like diapers, cold medicine, gun safes, or emergency generators would pay less at checkout because state and local sales tax would no longer apply to those purchases, while state and local governments would collect less sales tax revenue from these categories.

Key provisions

Section 1 gives the bill its short title, "The Affordability Act of 2026."
Section 2 revises subparagraph (A) of paragraph (75) of O.C.G.A. § 48-8-3, which relates to a prior 2016 sales tax holiday exemption for eligible property.
Section 2 adds paragraph (105.1), exempting diapers, menstrual products, baby formula, breast pumps, car seats, strollers, cribs, and related baby items from sales and use tax.
Section 2 adds paragraph (105.2), exempting over-the-counter medicine, bandages, gauze, antiseptics, blood pressure cuffs, thermometers, and glucose strips.
Section 2 adds paragraph (105.3), exempting tools, books, apprenticeship materials, and licensing exam materials used for workforce training.
Section 2 adds paragraph (105.4), exempting insulation and smart thermostats, and paragraph (105.5), exempting gun safes and gun lock boxes.
Section 2 adds paragraph (105.6), exempting backup generators, fire extinguishers, batteries, flashlights, radios, and tarps.
Section 3 repeals any existing laws that conflict with the new exemptions.

From the bill

“This Act may shall be known and may be cited as "The Affordability Act of 2026."”
Gives the bill its official short title.

Status timeline

2026-02-17Senate Read and Referred (Senate)
2026-02-12Senate Hopper (Senate)

Topics

sales tax exemptions
baby products
healthcare supplies
gun safes
emergency preparedness