Official Code of Georgia Annotated

Title 28. GENERAL ASSEMBLY · Chapter 5. FINANCIAL AFFAIRS · Article 1. GENERAL PROVISIONS

28-5-4. Consideration of general appropriations bill; availability of Governor’s budget report.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
The general appropriations bill shall be referred by the Speaker to the Appropriations Committee of the House of Representatives. In the event such bill is reported out of the Appropriations Committee as “do pass by substitute” or “do pass as amended,” neither the committee of the whole nor the House of Representatives shall consider the bill until at least 24 hours after the substitute or the amendments, as the case may be, have been printed and placed on the desk of each member.#
(b)
The general appropriations bill, upon its first reading in the Senate, shall be referred by the President of the Senate to the Appropriations Committee of the Senate. In the event such bill is reported out of the Appropriations Committee as “do pass by substitute” or “do pass as amended,” neither the committee of the whole nor the Senate shall consider the bill until at least 24 hours after the substitute or the amendments, as the case may be, have been printed and placed on the desk of each member.#
(c)
Upon receipt of the Governor’s budget report as provided for in Code Section 45-12-75, the House Budget and Research Office and Senate Budget and Evaluation Office shall make available to each member of such office’s respective chamber the Governor’s budget report, including:#
1. (1)
  A list of all then-existing revenue sources;#
2. (2)
  The net amount of revenue expected to be generated by each such revenue source and available for appropriation by the General Assembly in the fiscal year; and#
3. (3)
  A summary of the tax expenditure review provided to the General Assembly as part of the Governor’s budget report pursuant to paragraph (8) of Code Section 45-12-75. Such summary shall include, for each tax expenditure item, a brief description of the expenditure, the amount of tax revenue projected to be forgone in the fiscal year as a result of the expenditure, and a citation of the statutory or other legal authority for the expenditure.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1969, p. 680, § 1; Ga. L. 2024, p. 186, § 2/SB 366, effective January 1, 2025.

Amendments

The 2024 amendment, effective January 1, 2025, designated the existing provisions of this Code section as subsection (a) and added subsections (b) and (c).

Editor's notes

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.’”

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t27-t30-(v22)-pdf.pdf, Volume V22, 2018 edition, 2025 supplement, pages 133 to 134; merge action: replaced; file SHA-256 b54071b79715.

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