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: 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.
… Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding revenue and taxation, is amended in Code Section 48-1-2 …
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.
… Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding revenue and taxation, is amended in Code Section 48-1-2 …
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.
… Senator Moore of the 53rd A BILL TO BE ENTITLED AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation …
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.
The Senate Committee on Finance offered the following substitute to HB 186: A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 1 of Chapter …
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.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-1-2, relating to definitions, by revising paragraph …
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.
… A BILL TO BE ENTITLED AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to exempt from …
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.
… Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions of revenue and taxation, is amended by revising paragraph (14) of Code …
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.
House Bill 96 By: Representatives Park of the 107th, Hugley of the 141st, Au of the 50th, Griffin of the 149th, Clark of the 108th, and others A …
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.
… than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, respectively, so as to allow businesses and practitioners to provide affidavits of certified public …
Ad valorem tax; levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions; provisions
Summary by Georgia Commons: A Georgia House bill would require local tax jurisdictions to spend at least half of the property tax money they collect on aircraft toward maintaining and operating airports within their borders, starting in 2027.
… Georgia Annotated, relating to ad valorem taxation of airline companies, so as to require that at least 50 percent of revenues collected from a local tax jurisdiction's …
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.
… taxation and may result in other appropriate penalties. (B) The General Assembly shall annually appropriate to each county, municipality, or school district that experienced an ad valorem revenue …
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.
House Bill 1047 By: Representatives Washburn of the 144th, Dickey of the 134th, Carpenter of the 4th, Prince of the 132nd, Frye of the 122nd, and others A …
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.
House Bill 1360 By: Representatives Cheokas of the 151st, Cannon of the 172nd, Yearta of the 152nd, Greene of the 154th, Bonner of the 73rd, and others A …
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.
House Bill 474 By: Representative Stephens of the 164th A BILL TO BE ENTITLED AN ACT To amend Code Section 48-13-51 of the Official Code of …
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.
House Bill 492 By: Representatives Crowe of the 118th and Stephens of the 164th A BILL TO BE ENTITLED AN ACT To amend Code Section 48-13-51 …
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.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Article 2 of Chapter 7, relating to imposition, rate, computation, exemptions …
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.
House Bill 360 (AS PASSED HOUSE AND SENATE) By: Representatives Efstration of the 104th, Stephens of the 164th, Jones of the 25th, Blackmon of the 146th, Williamson of …
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.
House Bill 1153 By: Representatives Oliver of the 84th, Holcomb of the 101st, Frye of the 122nd, Ali of the 106th, Williams of the 37th, and others A …
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.
… Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to revenue and taxation, is amended by adding a new Code …
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.
House Bill 959 By: Representatives Au of the 50th, Stephens of the 164th, Greene of the 154th, Hawkins of the 27th, and Buckner of the 137th A BILL …
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.
House Bill 828 By: Representatives Park of the 107th, Hugley of the 141st, Miller of the 62nd, Frye of the 122nd, Williams of the 168th, and others A …
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.
… Further,</ins> the commissioner of community affairs shall immediately notify the state revenue commissioner <ins>of any failure to take remedial action,</ins> and the state revenue commissioner …
Income tax credit; business enterprises for leased motor vehicles; repeal and reserve
Summary by Georgia Commons: House Bill 165 rewrites Georgia's sales tax break for manufactured homes that are converted into real property, changing filing and penalty rules and removing a provision that had kept the exemption from applying to certain local sales taxes.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by revising paragraph (102) of Code Section 48-8-3, relating to …
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.
House Bill 83 By: Representatives Au of the 50th, Stephens of the 164th, Hawkins of the 27th, Greene of the 154th, and Buckner of the 137th A BILL …
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.
House Bill 1516 By: Representatives Romman of the 97th, Park of the 107th, Frye of the 122nd, and Cannon of the 58th A BILL TO BE ENTITLED AN …
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.
… This Act shall become effective on January 1, 2027, only if an amendment to the Constitution increasing the maximum acreage to qualify for assessment and taxation as a …
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.
… of the Internal Revenue Code. </ins> <ins>(2) 'Qualified wages' shall have the same meaning as provided in Section 51 of the Internal Revenue Code. (3) 'Targeted group …
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.
… Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, is amended in …
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.
House Bill 586 (AS PASSED HOUSE AND SENATE) By: Representatives Williamson of the 112th, Blackmon of the 146th, Williams of the 148th, Hatchett of the 155th, Efstration of …
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.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-8-3, relating to exemptions from sales and …
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.
House Bill 932 By: Representatives Sainz of the 180th, Ballard of the 147th, Bonner of the 73rd, Newton of the 127th, DeLoach of the 167th, and others A …
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.
House Bill 958 By: Representatives Au of the 50th, Stephens of the 164th, Greene of the 154th, Hawkins of the 27th, and Buckner of the 137th A BILL …
Sales and use tax; exempt retail sale of electricity and natural gas for use by any residential property
Summary by Georgia Commons: A Georgia House bill would exempt residential electricity and natural gas purchases from state sales and use tax, but only starting the year after lawmakers repeal a separate existing exemption already on the books.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-8-3, relating to exemptions from sales and …
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.
… Except as otherwise specifically provided in this article, the rate of taxation, the manner of imposition, <del>payment, and collection of the tax,</del> and all other procedures …
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.
House Bill 425 (COMMITTEE SUBSTITUTE) By: Representatives Burchett of the 176th, Hagan of the 156th, Camp of the 135th, Hatchett of the 155th, O’Steen of the 169th …
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.
… The General Assembly may adjust tax rates or identify alternative revenue sources to address revenue shortfalls resulting from such exemption and modify or extend such exemption at any …
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.
House Bill 84 By: Representatives Au of the 50th, Stephens of the 164th, Hawkins of the 27th, Greene of the 154th, and Buckner of the 137th A BILL …
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.
House Bill 1280 By: Representatives Carpenter of the 4th, Ridley of the 6th, and Tarvin of the 2nd A BILL TO BE ENTITLED AN ACT To amend Part …
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.
… Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Article 2 of Chapter 2, relating to administration, by revising paragraph …
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.
… If the taxpayer files an electronic return, such letter shall be required to be electronically attached to the return only if the Internal Revenue Service allows such attachments …