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

26 LC 59 0335 Senate Bill 502 By: Senators Jones II of the 22nd, Parkes of the 7th, Harrell of the 40th, Merritt of the 9th, Halpern of the 39th and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia An notated, relating to1 exemptions from sales and use tax, so as to exempt the sale or use of baby products,2 healthcare products, first aid supplies, school supplies, workforce training materials, home3 energy efficiency products, gun safes, gun lock boxes, and emergency preparedness supplies,4 from taxation; to provide for a short title; to provide for related matters; to repeal conflicting5 laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 This Act may shall be known and may be cited as "The Affordability Act of 2026."9 SECTION 2.10 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from11 sales and use tax, is amended by revising subparagraph (A) of p aragraph (75) and adding12 new paragraphs to read as follows:13 "(75)(A) The sale of eligible property. The exemption provided by this paragraph14 applies only to sales occurring during the period commencing at 12:01 A.M. on July 30,15 S. B. 502 - 1 - 26 LC 59 0335 2016, and concluding at 12:00 Midnight on July 31, 2016; provided, however, that such16 limitation shall not apply to eligible items provided for in subdivision (III) of division17 (v) of subparagraph (B) of this paragraph."18 "(105.1) The sale or use of diapers for children and adults, me nstrual products, baby19 formula, breast pumps, breast milk storage bags, nursing pads, baby wipes, car seats,20 booster seats, baby strollers, cribs, crib mattresses, baby gat es, and electrical outlet21 covers;22 (105.2) The sale or use of over-the-counter medicine, bandages, gauze, antiseptics, blood23 pressure cuffs, thermometers, and glucose strips;24 (105.3) The sale or use of tools, books, apprenticeship materi als, and licensing exam25 materials used for workforce training;26 (105.4) The sale or use of insulation and smart thermostats;27 (105.5) The sale or use of gun safes and gun lock boxes;28 (105.6) The sale or use of backup generators, fire extinguishe rs, batteries, flashlights,29 radios, and tarps;"30 SECTION 3.31 All laws and parts of laws in conflict with this Act are repealed.32 S. B. 502 - 2 -