Georgia CommonsSenate Rules Committee, February 11, 2026
2025-2026 Regular Session · 450 CAP · 11 min
This is a machine transcript of the General Assembly's video, made by a speech-recognition model. It is not an official record and can mishear words, names, and numbers. Speakers are not identified. The video is the record: every timestamp links to the moment it plays.
The video is the General Assembly's, played from its Vimeo channel. Select any time below to play that moment. Watch on the General Assembly's Vimeo channel
Summary
Written by an AI model (gpt-6.1-sol) from the transcript. It is not part of the record, and the video is what was said.
The committee unanimously approved placing SB 476, SB 477, HB 134 and HB 463 on the Senate floor calendar for the next day. The chair described SB 476 as an incremental income tax reduction and SB 477 as eliminating income tax for households filing jointly with income up to $100,000 and individual filers with income up to $50,000, along with tax credit provisions. The committee chair who had handled the bills confirmed those descriptions and described the two House measures as duplicates of the Senate measures. The committee then adjourned.
Bills discussed (4)
Each account covers the stretch of the meeting it names. The bill's number is said in that stretch, unless it was the only bill on a committee's agenda.
SB 476. "Income Tax Reduction Act of 2026"; enact
From 0:08:47 · turns 45 to 59
The chair asked whether SB 476 provided an incremental income tax reduction or contained tax credits. The committee chair who had handled the bill initially said they would need to check, but thought the credits were in SB 477. The chair then described SB 476 as an incremental income tax decrease, and the other committee chair confirmed the description. Later, that committee chair confirmed that HB 134 was its duplicate. The committee unanimously approved placing all four bills on the next day's floor calendar.
SB 477. Income Taxes; personal income tax rate; reduce
From 0:09:21 · turns 48 to 59
The committee chair who had handled the bills initially said they thought the tax credit provisions were in SB 477, while noting they would need to check. The chair then described the bill as eliminating income tax for households filing jointly with income up to $100,000 and individual filers with income up to $50,000, along with tax credit provisions that were not explained further. The other committee chair confirmed that description and later confirmed that HB 463 was its duplicate. The committee unanimously approved placing all four bills on the next day's floor calendar.
HB 134. Sales and use tax; manufactured homes; revise and expand exemption
From 0:10:02 · turns 53 to 59
The chair asked the committee chair who had handled the bills to cover HB 134 and HB 463. That committee chair described them as duplicates of the two Senate measures and confirmed that HB 134 corresponded to SB 476, which the chair had described as an incremental income tax reduction. No separate explanation of its provisions was given. The committee unanimously approved placing all four bills on the next day's floor calendar.
HB 463. Ad valorem tax; certain senior citizens who volunteer with local governments; provide homestead exemption
From 0:10:03 · turns 53 to 59
The committee chair who had handled the bills described HB 463 as a duplicate of SB 477. That committee chair confirmed the chair's statement that the two measures corresponded. The chair had described SB 477 as eliminating income tax for joint filers with income up to $100,000 and individual filers with income up to $50,000, with additional tax credit provisions. No separate explanation of HB 463 was given. The committee unanimously approved placing all four bills on the next day's floor calendar.
Transcript
61 turns. Select a time to play that moment of the video.
- 0:06:57
Order.
- 0:07:07
All right.
- 0:07:11
Doc Rhett.
- 0:07:13
Yes, sir.
- 0:07:13
Senator Doc Rhett, would you lead us in a word of prayer?
- 0:07:16
Yes, sir, Mr. Chairman. Bow our heads. Oh, Lord, we thank you for another day and opportunity to do the people's work here at the Georgia Capitol. Guide us, be with us, show us the way. We ask these things through Christ our Lord. Amen.
- 0:07:31
Amen.
- 0:07:31
Amen.
- 0:07:32
All right. I'm gonna make this easy.
- 0:07:36
Thank you.
- 0:07:37
Well, it can be as easy as y'all want it to be. Senator Harbison.
- 0:07:42
Yes.
- 0:07:44
I've got four bills we're gonna put on the floor tomorrow.
- 0:07:47
Yes.
- 0:07:48
And yours is not one of them.
- 0:07:50
Thank you.
- 0:07:50
If you would like to present, you're more than happy to, but I figure I'll save you some time.
- 0:07:56
You mean I can go eat lunch?
- 0:07:58
Yes, sir.
- 0:07:59
Thank you.
- 0:07:59
I'll buy you a Gusto's. It's in the-
- 0:08:00
Come back tomorrow.
- 0:08:02
Uh, and come back tomorrow. Your bill will be available, still available tomorrow.
- 0:08:06
Well, Senator, I'll fill in the other probate judges that you are giving them a fair fight, okay? We're-
- 0:08:11
Yes
- 0:08:11
... we're showing moral courage.
- 0:08:12
Yes.
- 0:08:12
Okay.
- 0:08:13
That's probate judges.
- 0:08:15
Oh, yeah.
- 0:08:16
Probate judges-
- 0:08:17
No, this is-
- 0:08:17
... have varsity in 216. They should have varsity.
- 0:08:21
Yeah.
- 0:08:21
Varsity, yeah.
- 0:08:23
You need to meet the probate judges. They thank you-
- 0:08:24
Yep, they know how to do it. They know how to lobby
- 0:08:27
... that's right, just that one vote.
- 0:08:28
216.
- 0:08:29
Okay.
- 0:08:29
All right, moving on. Moving on. Is there any other senators or representatives in the audience? Okay, seeing none. Um-
- 0:08:40
Any bill with the word tax on it.
- 0:08:41
Senator Tillery didn't even show up for his own bills. Amazing.
- 0:08:46
Mm-hmm.
- 0:08:46
He didn't come up for them.
- 0:08:47
Amazing. I don't even wanna put them on the floor anyway, and he can't even show up. All right. So 476, that's his income tax reduction act of 2026. Uh, Chairman Hufstetler, did that come through your committee? All four of them did, didn't they?
- 0:09:09
Chairman, it came through my committee, yes.
- 0:09:10
All right, 476, is that the one that just is a slow reduction through incremental reduction, or is that the one with the credits in it?
- 0:09:21
I would have to look at them and be sure. I think, um, I think it's the, the credits are in 477-
- 0:09:28
Okay
- 0:09:28
... if I got it right.
- 0:09:29
All right, so 476 is an incremental decrease in the income tax. 477 is, takes it to zero for households up to 100,000 filing jointly, 50,000 filing individually. Takes it to zero, and then, and then there's some tax credit stuff in there. Am I saying that right-
- 0:09:55
Correct
- 0:09:56
... Mr. Chairman? And then you wanna cover 134, and HB 134 and HB 463?
- 0:10:05
Well, those are duplicate bills of 476 and 477. So-
- 0:10:11
And 134 is like 476, and 463 is like 477. Is that correct?
- 0:10:17
Cor- correct.
- 0:10:18
Okay. None of this really matters, 'cause they're all four going on the floor tomorrow. Um, so I got a motion. We're doing... I've got SB 476, I've got SB 477, HB 134, and HB 463. I've got a motion from Senator Cowsert. I got a second from Senator Anderson. Any further discussion?
- 0:10:48
Make this as democratic as we can, since it's not. All right. All in favor, raise your hand.
- 0:10:59
Motion carries unanimous.
- 0:11:03
All right, meeting adjourned.