Georgia CommonsHB 271: Revenue and taxation; definitions; change certain provisions
Última acción: 10 de febrero de 2025 · House Second Readers
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.
Los resúmenes de abajo son traducciones de resúmenes en inglés escritos por un modelo de IA (claude-sonnet-5) a partir del texto del proyecto de ley; no forman parte de él. El proyecto de ley está en inglés. Cite el texto, no el resumen. El texto almacenado es la versión Introduced, la más reciente que tiene LegiScan.
El resumen en español de este proyecto de ley se está preparando. Mientras tanto se muestra el resumen en inglés.
En lenguaje claro
Georgia's tax code (O.C.G.A. § 48-1-2) currently defines the term 'agency' for purposes of the state's revenue and taxation laws. This bill amends that definition. The new wording defines 'agency' as any department, commission, institution, office, or officer of the state. The bill does not change any tax rates, penalties, or filing requirements elsewhere in the tax code. It simply updates who or what counts as an 'agency' whenever that word is used in Chapter 1 of Title 48. The change would take effect immediately once the Governor signs the bill or it otherwise becomes law without a signature.
Qué hace el proyecto de ley
- Rewrites the definition of 'agency' in Georgia's revenue and taxation code (O.C.G.A. § 48-1-2) to mean any department, commission, institution, office, or officer of the state.
- Applies the new definition to Chapter 1 of Title 48, the general provisions section of Georgia's tax code.
- Repeals any existing state laws that conflict with the new definition.
- Sets the effective date as the moment the Governor signs the bill or it becomes law without a signature.
A quién afecta
State agencies and offices whose classification under Georgia's tax code depends on this definition, along with the Department of Revenue and other bodies that apply Title 48 in their work interpreting or enforcing state tax law.
Por qué importa
Because 'agency' is a term used throughout the state's tax code, tightening or clarifying its definition can affect which state bodies are treated as agencies for tax law purposes, which in turn can shape how other provisions in Title 48 are applied to them.
Disposiciones clave
- Section 1 revises paragraph (1) of O.C.G.A. § 48-1-2 to define 'agency' as any department, commission, institution, office, or officer of the state.
- Section 2 makes the law effective upon the Governor's approval or upon becoming law without approval.
- Section 3 repeals any conflicting laws already on the books.
Del proyecto de ley
“'Agency' means any department, commission, institution, office, or officer of this state.”
Cronología del estado
- House Second Readers (Cámara de Representantes)
- House First Readers (Cámara de Representantes)
- House Hopper (Cámara de Representantes)
Patrocinadores
- Shaw Blackmon (R, HD-146)
- Bruce Williamson (R, HD-112)
- Vance Smith (R, HD-138)
- Trey Kelley (R, HD-016)
- Clint Crowe (R, HD-118)
- Mark Newton (R, HD-127)
Temas
- state tax code
- legal definitions
- revenue and taxation
- state government agencies