Georgia CommonsSearch bills
Words find bills whose text, title, or summary carries them; a bill number such as HB 340 opens that bill. Search matches the words of the bill: ask in the words the bill would use.
40 bills for “Revenue and taxation”.
Revenue and taxation; definitions; change certain provisions
Summary by Georgia Commons: House Bill 272 would revise the legal definition of the word 'agency' in Georgia's tax code, a technical change affecting how state revenue and tax laws identify which state offices they cover.
Revenue and taxation; definitions; change certain provisions
Summary by Georgia Commons: A Georgia House bill would rewrite the definition of 'agency' in the state's tax code, removing a reference to boards while keeping departments, commissions, institutions, offices, and officers covered.
Revenue and Taxation; state income tax in its entirety; repeal
Summary by Georgia Commons: A Georgia Senate bill would completely eliminate the state income tax, along with all related income tax credits, starting with tax years beginning in 2026.
Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles
Summary by Georgia Commons: A Senate substitute for HB 186 would end the state sales and use tax exemption for high-technology data centers in Georgia, stopping new exemption certificates from being issued after the law takes effect.
Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
Summary by Georgia Commons: House Bill 290 updates Georgia's tax code to match the federal Internal Revenue Code as it stood on January 1, 2025, keeping the state's income tax rules in sync with recent federal changes for the 2024 tax year onward.
Revenue and taxation; pack of cigarettes; increase rate of tax
Summary by Georgia Commons: House Bill 96 would raise Georgia's cigarette tax from 37 cents to $1.37 per pack of 20, then reset the rate every year to match the national average cigarette tax.
Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
Summary by Georgia Commons: House Bill 1199 updates Georgia's tax code definitions to match recent changes in federal tax law, caps a low-income housing tax credit at $100 million per year through 2028, and suspends the state's motor fuel tax for 60 days.
Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns
Summary by Georgia Commons: House Bill 141 lets Georgia businesses and professionals submit a certified public accountant's affidavit instead of tax returns when local governments calculate occupation taxes.
Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy
Summary by Georgia Commons: House Bill 474 would remove a state tax exemption so that Georgia's local hotel and lodging taxes apply to guests who stay in the same room for more than 30 days in a row, not just short-term visitors.
Revenue and taxation; repeal an exemption for charges paid for continuous use of rooms, lodgings, or accommodations after the first 30 days of continuous occupancy
Summary by Georgia Commons: House Bill 492 would repeal the current tax break that exempts long-term hotel and lodging stays from local hotel/motel taxes once a guest has stayed more than 30 continuous days, meaning those charges would become taxable.
Revenue and taxation; water and sewer projects and costs tax; revise definition of the term "municipality"
Summary by Georgia Commons: A Georgia House bill would change which cities and towns qualify as a 'municipality' for purposes of a special water and sewer projects tax, replacing a wastewater-flow threshold with a reference to a broader legal definition.
Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits
Summary by Georgia Commons: A Georgia House bill would bar taxpayers from filing class action claims to recover overpaid county or municipal taxes and license fees, requiring each refund claim to be filed individually.
Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
Summary by Georgia Commons: A Georgia Senate committee substitute for HB 964 would exempt nonprofit fire departments' vehicles and supplies from the state and local title tax and sales tax when used for county or city fire protection and emergency response.
Revenue and taxation; prohibit sale of any flavored consumable vaping product
Summary by Georgia Commons: A Georgia House bill would ban the sale, distribution, or gift of any flavored vaping product in the state, covering fruit, candy, menthol, and other flavors, with violations treated as a misdemeanor.
Revenue and taxation; rehabilitation of historic structures; revise tax credit
Summary by Georgia Commons: House Bill 360 lets Georgia developers who were preapproved for the state's historic rehabilitation tax credit in 2027 or 2028 claim a reduced version of that credit early, in 2026, if they finish the project on time.
Revenue and taxation; sales to United States Department of Homeland Security or United States Immigration and Customs Enforcement; revise tax
Summary by Georgia Commons: A Georgia House bill would impose a real estate transfer tax equal to 100 percent of a property's value whenever land is sold to the U.S. Department of Homeland Security or U.S. Immigration and Customs Enforcement, removing the tax break these federal agencies currently get.
Revenue and taxation; tax credit for newly constructed residences built by a residential contractor or builder that are sold to taxpayers earning no more than 80 percent of the area median income; provide
Summary by Georgia Commons: A Georgia House bill would create a new state income tax credit for residential builders who sell newly built homes to buyers earning no more than 80 percent of the area median income, starting in 2027.
Revenue and taxation; refundable tax credit in an amount not to exceed $1,200.00 for individuals who experience a reduction in or loss of federal Supplemental Nutrition Assistance Program benefits; provide
Summary by Georgia Commons: House Bill 828 would create a new Georgia income tax credit, up to $1,200, for people who lose some or all of their federal food assistance (SNAP) benefits because of a federal policy change.
Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA
Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state constitution to eliminate the property tax charged on timber when it is harvested or sold from certain conservation-designated land, with the state reimbursing local governments for the lost revenue.
Revenue and taxation; increase tax rate on each pack of cigarettes
Summary by Georgia Commons: House Bill 83 would raise Georgia's excise tax on a pack of cigarettes from 37 cents to 57 cents, with lawmakers stating the added revenue is intended for healthcare spending.
Labor and Industrial Relations, Revenue and Taxation, and Social Services; certain protections of caregivers; provide
Summary by Georgia Commons: Senate Bill 588 would expand caregiver protections in Georgia by tripling the sick leave employees can use for family caregiving, expanding a caregiving tax credit, and letting spousal caregivers keep other program benefits.
Revenue and taxation; intangible recording tax; revise notes
Summary by Georgia Commons: House Bill 586 changes how Georgia's intangible recording tax defines a 'long-term note secured by real estate,' extending the threshold from three years to 62 months, affecting real estate loans and the taxes paid when they are recorded.
Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time
Summary by Georgia Commons: A Georgia House bill would let census tracts in counties with large military bases qualify for 'less developed area' tax credits for 2025 and 2026, without requiring an industrial park nearby.
Revenue and taxation; require vapor product manufacturers to disclose ingredients in consumable vapor products distributed, sold, or offered for sale
Summary by Georgia Commons: A Georgia House bill would require vapor product manufacturers to disclose the ingredients in vape products sold in the state, including any chemicals of concern, starting January 1, 2027.
Revenue and taxation; bona fide conservation use property; permit combination of multiple covenants into a single, new, ten-year covenant
Summary by Georgia Commons: House Bill 547 would let Georgia landowners combine multiple conservation-use property tax covenants into one new ten-year covenant, and would allow carbon sequestration as a secondary use on that land.
Revenue and taxation; require that any excise tax on rooms, lodgings, and accommodations be remitted to the Department of Revenue for disbursement
Summary by Georgia Commons: House Bill 1216 would route Georgia's hotel and motel tax money through the Department of Revenue instead of directly to local governments, with the state handling disbursement based on local contracts starting in 2027.
Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property
Summary by Georgia Commons: House Bill 90 would double the maximum acreage that can qualify for Georgia's bona fide conservation use property tax break, from 2,000 acres to 4,000 acres, if voters approve a related constitutional amendment in November 2026.
Revenue and taxation; require certain high resource use facilities to provide disclosures regarding community impact and energy and water usage
Summary by Georgia Commons: House Bill 528 would require large energy-hungry facilities like data centers in Georgia to publicly disclose their energy use, water use, and community impact before getting tax breaks or permits.
Revenue and taxation; amount of federal work opportunity credit claimed by a taxpayer shall also be allowed as a tax credit; provide
Summary by Georgia Commons: House Bill 519 would let Georgia taxpayers claim a state income tax credit matching the federal work opportunity tax credit they receive for hiring workers from certain disadvantaged groups, up to $500 per employee per year.
Revenue and taxation; election of a county's chief appraiser; provisions
Summary by Georgia Commons: House Bill 1280 would let the Georgia General Assembly pass local laws allowing individual counties to switch to an elected chief appraiser instead of one appointed by the county board of tax assessors.
Revenue and taxation; purchase of an emergency power generator to convenience stores and grocery stores; provide tax credit
Summary by Georgia Commons: House Bill 425 would give Georgia convenience stores and skilled nursing facilities a temporary state income tax credit for buying and installing emergency backup power generators, up to $5,000 a year for five years.
Revenue and taxation; increase tax rate on consumable vapor products
Summary by Georgia Commons: House Bill 84 would raise Georgia's excise tax on vapor products, taxing all consumable vapor products and vapor devices at 15 percent of wholesale cost instead of the current lower rates, with proceeds intended for healthcare spending.
Revenue and taxation; excise tax on rooms, lodgings, and accommodations; provisions
Summary by Georgia Commons: House Bill 1179 would change how Georgia cities and counties can switch the nonprofit organization that handles their hotel-motel tax funded tourism promotion, removing a revenue threshold and adding new review rules.
Revenue and taxation; tax credits for certain contributions made by taxpayers to certain mortgage loan originators; provide
Summary by Georgia Commons: A Georgia House bill would create a new state income tax credit for people and businesses who donate money to certain mortgage loan originators that are exempt from state licensing, with total credits capped at $10 million a year through 2030.
Sales and use tax; sale of any tangible personal property used or consumed in connection with the generation, transmission, distribution, sale, or furnishing of electricity; exempt
Summary by Georgia Commons: House Bill 1176 would exempt public utilities from paying state and local sales and use taxes on equipment and materials used to generate, transmit, distribute, or sell electricity in Georgia, starting January 1, 2027.
Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide
Summary by Georgia Commons: House Bill 1261 lets Georgia counties and cities offer local property tax exemptions on inventory that electric utilities keep on hand for building, repairing, or maintaining power infrastructure in the state.
"Rural Incentive Act"; enact
Summary by Georgia Commons: A Georgia Senate bill called the Rural Incentive Act would exempt all income earned by young adults ages 16 to 35 who live in rural counties from state income tax, starting with the 2027 tax year.
Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend
Summary by Georgia Commons: Senate Bill 141 would extend from 30 to 45 days the deadline for Georgia taxpayers to appeal or protest state tax assessments, refund denials, and license fee decisions, while also letting counties extend tax breaks for historic properties.
Overtime Income Tax Exemption Act; enact
Summary by Georgia Commons: House Bill 826 would let full-time hourly workers exclude up to $10,000 of overtime pay each year from Georgia state income tax, starting with the 2026 tax year.
Revenue and taxation; maximum amount of local sales and use taxes that may be imposed; provide
Summary by Georgia Commons: House Bill 537 would tighten Georgia's 2 percent cap on combined local sales taxes, add a narrow exception for MARTA-style transit taxes, and rework the rules for local special-purpose sales taxes used for property tax relief.