---
title: O.C.G.A. § 28-12-1. Review of economic analyses completed in the prior year.
collection: code
id: 28-12-1
cite_as: O.C.G.A. § 28-12-1 (2025)
canonical_url: https://georgiacommons.org/code/28-12-1
md_url: https://georgiacommons.org/code/28-12-1.md
text_url: https://georgiacommons.org/code/28-12-1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t27-t30-(v22)-pdf.pdf?sfvrsn=3d92bb7f_0#page=144
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/28-12.md
previous: https://georgiacommons.org/code/28-11-8.md
next: https://georgiacommons.org/code/28-13-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: GENERAL ASSEMBLY / LEGISLATIVE REVIEW OF TAXATION
---

# O.C.G.A. § 28-12-1. Review of economic analyses completed in the prior year.

On or before January 31 of each year, the House Ways and Means Committee and the Senate Finance Committee shall meet to review all economic analyses completed pursuant to Code Section 28-5-41.1 in the prior year.

## History

Code 1981, § 28-12-1, enacted by Ga. L. 2022, p. 114, § 3-1/HB 1437; Ga. L. 2024, p. 186, § 4/SB 366, effective January 1, 2025.

## Editor's Notes

Ga. L. 2022, p. 114, § 5-1(b)/HB 1437, not codified by the General Assembly, provides: provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as they existed for such prior taxable years.”

Ga. L. 2024, p. 186, § 1/SB 366, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Tax Expenditures Transparency Act of 2024.’”

## Amendments

The 2024 amendment, effective January 1, 2025, substituted the present provisions of this Code section for the former provisions, which read: “On or before May 1, 2023, the House Ways and Means Committee and the Senate Committee on Finance shall jointly undertake a thorough review of any and all state tax credits, deductions, and exemptions. No later than December 1, 2023, said committees shall submit a report of their findings and recommendations to the presiding officers of their respective chambers.”