---
title: O.C.G.A. § 28-5-4. Consideration of general appropriations bill; availability of Governor’s budget report.
collection: code
id: 28-5-4
cite_as: O.C.G.A. § 28-5-4 (2025)
canonical_url: https://georgiacommons.org/code/28-5-4
md_url: https://georgiacommons.org/code/28-5-4.md
text_url: https://georgiacommons.org/code/28-5-4/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=133
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/28-5.md
previous: https://georgiacommons.org/code/28-5-3.md
next: https://georgiacommons.org/code/28-5-5.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 / FINANCIAL AFFAIRS / GENERAL PROVISIONS
---

# O.C.G.A. § 28-5-4. Consideration of general appropriations bill; availability of Governor’s budget report.

(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) A list of all then-existing revenue sources;

(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) 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.

## History

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

## 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.’”

## 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).