--- title: Senate Finance Committee, March 9, 2026 collection: meetings id: 2026-03-09/senate-finance cite_as: Senate Finance Committee, March 9, 2026, video https://vimeo.com/1170697490 (machine transcript by Georgia Commons) canonical_url: https://georgiacommons.org/meetings/2026-03-09/senate-finance md_url: https://georgiacommons.org/meetings/2026-03-09/senate-finance.md text_url: https://georgiacommons.org/meetings/2026-03-09/senate-finance/text source_url: https://vimeo.com/1170697490 date: 2026-03-09 status: machine transcript corpus_version: meetings-2026-10-23-8c15ead0f18d license: Machine transcript and summaries by Georgia Commons from the General Assembly's public video; the video stays on the General Assembly's Vimeo channel; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/meetings/2026-03-09.md previous: https://georgiacommons.org/meetings/2026-03-09/house-health.md next: https://georgiacommons.org/meetings/2026-03-09/senate-judiciary.md index: https://georgiacommons.org/meetings/index.md chamber: Senate body: Senate Finance Committee body_url: https://georgiacommons.org/meetings/senate-finance.md meeting_kind: committee session: 2025-2026 Regular Session start_time: 2026-03-09T15:00:00-04:00 location: MEZZ 1 duration_seconds: 2310.0 video_id: 1170697490 video_title: 03/09/2026 Senate Committee on Finance agenda_url: https://www.legis.ga.gov/api/document/agendas/senate/FinanceAgenda3.9.26.pdf bills_discussed: - HB 1000 - HB 165 - HB 66 summaries_model: gpt-6.1-sol transcript_turns: 108 --- # Senate Finance Committee, March 9, 2026 Senate Finance Committee; March 9, 2026; 2025-2026 Regular Session. Video, on the General Assembly's Vimeo channel: https://vimeo.com/1170697490. Agenda: https://www.legis.ga.gov/api/document/agendas/senate/FinanceAgenda3.9.26.pdf. > 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. ## Summary written by Georgia Commons Written by gpt-6.1-sol from the transcript below. It is not part of the record. Quote the transcript or the video, not the summary. The committee considered three tax measures. It unanimously recommended passage of [HB 1000](https://georgiacommons.org/bills/2025-2026/hb1000), a one-time income tax refund proposal. A member then called for reconsideration, but no action on that request is shown. The committee also considered replacing [HB 165](https://georgiacommons.org/bills/2025-2026/hb165) with language allowing certain mobile-home buyers to recover local sales taxes. A vote was called, but the result was not announced in the transcript. Finally, the committee unanimously approved [HB 66](https://georgiacommons.org/bills/2025-2026/hb66), presented as allowing eligible counties to seek voter approval for an additional sales tax to offset county property taxes on homes. ## Bills discussed (3) Each account was written by gpt-6.1-sol from the stretch of the transcript it names. The bill's number is said in that stretch, unless it was the only bill on a committee's agenda. ### HB 1000. Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide [HB 1000](https://georgiacommons.org/bills/2025-2026/hb1000) (2025-2026 Regular Session). From [0:28:25](https://vimeo.com/1170697490#t=1705s), turns 14 to 39. The sponsor presented [HB 1000](https://georgiacommons.org/bills/2025-2026/hb1000) as another round of one-time income tax refunds intended to help Georgians with affordability. The sponsor said the refunds would total approximately $1.17 billion, with funding included in the amended budget. The proposed amounts were $250 for individual filers, $375 for heads of household and $500 for married couples filing jointly. A committee member asked whether earlier refunds had already been paid and why another bill was needed. The sponsor confirmed that previous refunds had been provided and described this as a new round for this year, using the same approach as earlier legislation. The committee unanimously approved a do-pass motion. After discussion of who would carry the bill in the Senate, a member called for reconsideration, but no further action on that request is recorded. ### HB 165. Income tax credit; business enterprises for leased motor vehicles; repeal and reserve [HB 165](https://georgiacommons.org/bills/2025-2026/hb165) (2025-2026 Regular Session). From [0:32:07](https://vimeo.com/1170697490#t=1927s), turns 54 to 68. The presenter explained a proposed substitute for [HB 165](https://georgiacommons.org/bills/2025-2026/hb165) concerning sales taxes on mobile homes. The presenter said the proposal used half the home's cost in the tax calculation and would allow buyers who convert a mobile home to real property within 30 days to recover the local portion of sales tax, in addition to the state portion already refundable under state law. The presenter said this would put mobile homes and site-built homes on more equal footing and help buyers seeking entry-level housing, particularly outside metro Atlanta where apartments may be unavailable. The chair said the committee had reviewed the language previously. A motion and second were offered, and the chair called for a show-of-hands vote. The transcript does not include an announced result. ### HB 66. Ad valorem tax; expand definition of rental motor vehicle [HB 66](https://georgiacommons.org/bills/2025-2026/hb66) (2025-2026 Regular Session). From [0:33:58](https://vimeo.com/1170697490#t=2038s), turns 69 to 107. The chair explained that [HB 66](https://georgiacommons.org/bills/2025-2026/hb66) was being used for different language because its original provisions had been addressed in another bill. The presenting senator described an alternative homestead sales tax that would allow a county to add one percentage point to its sales tax to eliminate the county portion of homeowners' property taxes, subject to voter approval. The senator said Cherokee County had requested the proposal. One committee member asked whether the bill required a dollar-for-dollar property tax reduction. The presenter said it did, although the presenter did not identify the relevant lines during the discussion, and said the proposal included a 10-year expiration to guard against future double taxation. A second member asked about the absence of an effective date. The chair said the default would be July 1, but voter approval would still be required; the presenter said the measure could appear on the November ballot. Another speaker said Cherokee County's sales tax would rise from 6% to 7% and that its lower existing rate made it eligible. The committee approved the bill unanimously. ## Transcript (108 turns) [0:27:15](https://vimeo.com/1170697490#t=1635s) Lateness of the meeting because of, uh, the Rules Committee, but, um, we could have moved it to 16:00, but I guess 15:15 will work to maybe keep everybody a little bit l- less time here than normal. Um, Senator Hickman, how about if you, uh, do the, uh, invocation for us? You number three or... [0:27:35](https://vimeo.com/1170697490#t=1655s) Thank you, m- thank you, Mr. Chairman. Let us pray. Heavenly Father, thank you for this day, Lord, and thank you for the sunshine and the brightness of the skies. Lord, we just ask you to please provide us with wisdom and guide us, Lord, as we review these bills for the great people of Georgia. In your Son's name we pray, amen. [0:27:50](https://vimeo.com/1170697490#t=1670s) Amen. [0:27:51](https://vimeo.com/1170697490#t=1671s) All right, Representative Gambill, if you wanna come on up. Um, [0:27:57](https://vimeo.com/1170697490#t=1677s) the fine representative and governor's floor leader from Bartow County in my district. So everybody treat him extremely well. [0:28:06](https://vimeo.com/1170697490#t=1686s) Well, thank you, Chairman. It's good to be with y'all today, and, uh, appreciate- [0:28:09](https://vimeo.com/1170697490#t=1689s) And you, you got Calvin here with you, too [0:28:11](https://vimeo.com/1170697490#t=1691s) Yeah. [0:28:11](https://vimeo.com/1170697490#t=1691s) Go ahead and introduce yourself, Calvin. [0:28:13](https://vimeo.com/1170697490#t=1693s) Calvin Sorbe. [0:28:14](https://vimeo.com/1170697490#t=1694s) Calvin Sorbe, Deputy Director of Policy from the governor's office. Thank you. [0:28:19](https://vimeo.com/1170697490#t=1699s) All right. [0:28:19](https://vimeo.com/1170697490#t=1699s) Well, good- [0:28:19](https://vimeo.com/1170697490#t=1699s) Floor is yours [0:28:20](https://vimeo.com/1170697490#t=1700s) ... good to be with y'all today. And, um, I'm here with House, House Bill 1000, which is a repeat of three pieces of legislation that we've approved in the past. House Bill 1302 from 2022, House Bill 162 from 2023, and House Bill 112 from 2025. The value of this tax refund is approximately $1.17 billion. The funds are included in the amended budget, and again, it will be a benefit of $250 for an individual filer, $375 for hou- head of household, and 500 for those who are married filing jointly. [0:29:02](https://vimeo.com/1170697490#t=1742s) Uh, and as you all know, this is just another effort by the governor to help, uh, our constituents and Georgians deal, uh, who, w- which are dealing to make ends meet and, uh, to address affordability in our state. And so, uh, that is ultimately the legislation that we, we have in front of you. [0:29:23](https://vimeo.com/1170697490#t=1763s) All right. We've done this before. Any questions? I believe that's Senator Cowsert. [0:29:27](https://vimeo.com/1170697490#t=1767s) Thank you, Mr. Chairman. Thank you. Can you hear me okay? [0:29:31](https://vimeo.com/1170697490#t=1771s) I can. [0:29:32](https://vimeo.com/1170697490#t=1772s) So we already passed these once, and we're having to pass them again, or what? You were mentioning these are from '23, '24, and '25? [0:29:39](https://vimeo.com/1170697490#t=1779s) Yes. We've done this prior. Uh, but, but this is new for this, this year. And so, um, this is the final time that we would do this as a part of the governor's legislative package. But the previous legislation that we've done, which is exactly identical to this, uh, has already been done. [0:30:00](https://vimeo.com/1170697490#t=1800s) So people already got refunds for those years. We'll give them additional refunds- [0:30:04](https://vimeo.com/1170697490#t=1804s) That is correct [0:30:05](https://vimeo.com/1170697490#t=1805s) ... same taxable years. [0:30:05](https://vimeo.com/1170697490#t=1805s) That's correct. [0:30:06](https://vimeo.com/1170697490#t=1806s) Okay. There's a, a new run for, refund for this year. Looking at the revenue, um, it was determined that we were able to give back 500 per family. Um- [0:30:15](https://vimeo.com/1170697490#t=1815s) That's correct [0:30:16](https://vimeo.com/1170697490#t=1816s) ... and that's pretty much it. Um, any other questions from the committee? If not, let's hear a motion. [0:30:22](https://vimeo.com/1170697490#t=1822s) Do pass. [0:30:25](https://vimeo.com/1170697490#t=1825s) S- a motion by, uh, Senator Albers, a second by Majority Leader Anavitarte. Any discussion? All in favor, raise your hand. All right, and opposed? Did you vote either way on that? [0:30:38](https://vimeo.com/1170697490#t=1838s) I've, I've been, uh, busy looking at the, uh... [0:30:42](https://vimeo.com/1170697490#t=1842s) You, you gotta vote one way or the other or leave the room. Okay. [0:30:49](https://vimeo.com/1170697490#t=1849s) Just gonna... [0:30:49](https://vimeo.com/1170697490#t=1849s) All right. So that's a affirmative okay. Motion passes unanimously. [0:30:53](https://vimeo.com/1170697490#t=1853s) Thank you so much. [0:30:53](https://vimeo.com/1170697490#t=1853s) Thank you. And, uh, who's your, uh... I think I know who your sponsor's gonna be over here in the Senate. [0:30:59](https://vimeo.com/1170697490#t=1859s) Senator Hatchett's gonna carry it. [0:31:00](https://vimeo.com/1170697490#t=1860s) Yeah, Bo. [0:31:00](https://vimeo.com/1170697490#t=1860s) Okay. Oh, well. [0:31:02](https://vimeo.com/1170697490#t=1862s) Move to reconsider. [0:31:03](https://vimeo.com/1170697490#t=1863s) Yeah. All right. Uh, Representative Camp, if you wanna come up. [0:31:14](https://vimeo.com/1170697490#t=1874s) So this is a bill that, uh, we had actually passed out before, I believe. [0:31:19](https://vimeo.com/1170697490#t=1879s) Yes. I believe this is in my third or fourth year coming- [0:31:22](https://vimeo.com/1170697490#t=1882s) And it- [0:31:22](https://vimeo.com/1170697490#t=1882s) ... uh, this particular bill [0:31:23](https://vimeo.com/1170697490#t=1883s) ... it, uh, died on the floor with, uh, one of those bills that didn't pass out. [0:31:27](https://vimeo.com/1170697490#t=1887s) Yes, sir. [0:31:28](https://vimeo.com/1170697490#t=1888s) And then in the meantime, um, uh, Chairman Tillery, um, viciously stripped her bill- [0:31:35](https://vimeo.com/1170697490#t=1895s) Viciously [0:31:35](https://vimeo.com/1170697490#t=1895s) ... and, uh, put a tax bill on there that he sent over to the House. It's actually a great tax bill. [0:31:40](https://vimeo.com/1170697490#t=1900s) It is, but I don't think it'll work. [0:31:41](https://vimeo.com/1170697490#t=1901s) You'd, you'd love to have credit for that. But so, so we told, uh, Representative Camp at the time that we would find her a vehicle, so we're swapping out with another one in our committee. Uh, so if you wanna do a presentation, like I said, we've heard this before and passed it out, but the floor is yours, and we appreciate all the work you do over there in the House- [0:31:59](https://vimeo.com/1170697490#t=1919s) Well, thank you [0:31:59](https://vimeo.com/1170697490#t=1919s) ... for the people of Georgia. [0:32:00](https://vimeo.com/1170697490#t=1920s) Thank you. Thank you, Mr. Chairman, for this opportunity. Um, my understanding is we're gonna be subbing out House Bill 165, and- [0:32:08](https://vimeo.com/1170697490#t=1928s) And if we didn't get you a copy of that, we should get you one now, if y'all would bring her one down there. It's, it's, it's your language. [0:32:15](https://vimeo.com/1170697490#t=1935s) Well- [0:32:15](https://vimeo.com/1170697490#t=1935s) Uh, somehow they got it on 40 lines instead of 42 lines, but I looked at it, and it seems like it's the same language, so- [0:32:21](https://vimeo.com/1170697490#t=1941s) Okay [0:32:21](https://vimeo.com/1170697490#t=1941s) ... somebody did a little compression there. [0:32:23](https://vimeo.com/1170697490#t=1943s) I, that's wonderful to me. Thank you so much. All right. So this bill, we're looking at LC 590417S, and, uh, what we're doing is using half of the cost of the, of the mobile home, of the... So if it was 200,000, we'd be using half of that. And if they go and they convert this to real property within 30 days, state law is they can already get their state portion of the sales tax back. This will allow them to also get back their local portion of the tax, and that can be very significant. [0:32:57](https://vimeo.com/1170697490#t=1977s) This is a great opportunity because it puts, uh, a mobile home and a stick-built home more on parities, and this is a great opportunity, especially in areas where there's not apartments. This is an entry-level house for a lot of people, and you get outside of Metro Atlanta. So that's pretty much the bill. [0:33:16](https://vimeo.com/1170697490#t=1996s) All right. Um- We've vetted it before, but if anybody's not familiar with it, any questions you might have. Otherwise, we'll have a motion. Motion from Senator Anavitarte. [0:33:27](https://vimeo.com/1170697490#t=2007s) Second. [0:33:27](https://vimeo.com/1170697490#t=2007s) A second from, uh, Senator Orrock. Um, any other discussion? All in favor, raise your hand. And, and I, I made fun of Chairman Tillery, but thanks for being agreeable to let us use your bill. It gets rewarded. [0:33:41](https://vimeo.com/1170697490#t=2021s) Well, thank you, and that is- [0:33:42](https://vimeo.com/1170697490#t=2022s) We'll get you out quickly [0:33:43](https://vimeo.com/1170697490#t=2023s) ... part of the, uh, events that happen here at the Capitol. I do understand that. Thank you. [0:33:47](https://vimeo.com/1170697490#t=2027s) Thanks. [0:33:51](https://vimeo.com/1170697490#t=2031s) All right, and the, uh, last one is another, uh, vehicle that was changed last year. Um, the original bill, House Bill 66, was Representative Stevens' bill. However, he got his material taken care of on another bill, so he doesn't need this bill anymore. It was part of another bill that we passed out last year, so he's good with it, and he even showed up, and I told him there was no need to stay. So I, I guess probably the best one to present this would be, uh, Senator Albers. [0:34:23](https://vimeo.com/1170697490#t=2063s) Thank you, Mr. Chairman. Uh, this is a excellent piece of legislation, uh, in order to put a host into place, or, or actually this is called an alternative host, which is going to allow, uh, a county, uh, this was brought to me by one of mine, Cherokee County, where they'll add a penny to the sales tax to basically eliminate the county portion of their home, um, uh, taxes, uh, which, uh, today is pretty significant. We've all seen those go up, so this is gonna be a great, uh, a great bill to allow that to, uh, help out our families. [0:34:54](https://vimeo.com/1170697490#t=2094s) Uh, it is something that'll have to go before the voters, uh, so they will have to vote on it in the, uh, next upcoming election. Aside from that, straightforward to all the other, um, hosts, being floss, hosts, sploss, antisp lossed. [0:35:11](https://vimeo.com/1170697490#t=2111s) I don't think there's many jurisdictions that this would actually apply to, but it can't be a local bill the way it's structured, so this is, this is a local bill that's not a local bill, I guess, is the best way to describe it. Uh, Senator Gooch. [0:35:26](https://vimeo.com/1170697490#t=2126s) Just a quick question. Senator Albers, does this have a mandate for a direct rollback, dollar for dollar, on the, on the ad valorem or the, uh, rate? [0:35:36](https://vimeo.com/1170697490#t=2136s) Uh, it, it does. In fact, let me find the exact, uh, lines for you here. [0:35:49](https://vimeo.com/1170697490#t=2149s) I've got my notes upstairs, uh, Senator, but... [0:35:56](https://vimeo.com/1170697490#t=2156s) I didn't see any definition. [0:36:02](https://vimeo.com/1170697490#t=2162s) It'd take me a minute to read through the bill. [0:36:03](https://vimeo.com/1170697490#t=2163s) Okay. [0:36:04](https://vimeo.com/1170697490#t=2164s) It's been, it's been a minute since last year, but- [0:36:05](https://vimeo.com/1170697490#t=2165s) But, but it does, it is a- [0:36:06](https://vimeo.com/1170697490#t=2166s) And, and, and I put a sunset in there as well for 10 years- [0:36:09](https://vimeo.com/1170697490#t=2169s) Okay [0:36:09](https://vimeo.com/1170697490#t=2169s) ... to make sure that, uh, while I love the county commissions there and they're doing a great job, if one in the future tried to, uh, use this, uh, for nefarious purposes and double tax everybody, it would be- [0:36:21](https://vimeo.com/1170697490#t=2181s) Right [0:36:21](https://vimeo.com/1170697490#t=2181s) ... sunset, which also follows the theme of all things done by this Senate Finance Committee. [0:36:25](https://vimeo.com/1170697490#t=2185s) Gotcha. [0:36:31](https://vimeo.com/1170697490#t=2191s) I have a question. [0:36:32](https://vimeo.com/1170697490#t=2192s) Okay. Senator Orrock. [0:36:39](https://vimeo.com/1170697490#t=2199s) The write-up that we've been given says that there's not a, an effective date. Was that a... Did, did you explain that, or... On the second page. [0:36:47](https://vimeo.com/1170697490#t=2207s) Well, it would have to be voted on by the voters first, so- [0:36:50](https://vimeo.com/1170697490#t=2210s) Mm-hmm [0:36:50](https://vimeo.com/1170697490#t=2210s) ... um- [0:36:52](https://vimeo.com/1170697490#t=2212s) I see. So- [0:36:52](https://vimeo.com/1170697490#t=2212s) If there, if there's no effective date, it goes into law July 1st, but we couldn't have an election on it before then anyway, is kind of the way it works. [0:37:00](https://vimeo.com/1170697490#t=2220s) Thank you. [0:37:00](https://vimeo.com/1170697490#t=2220s) Yeah. [0:37:00](https://vimeo.com/1170697490#t=2220s) Great. Thanks. [0:37:01](https://vimeo.com/1170697490#t=2221s) It would go on the ballot this November if it passes. [0:37:05](https://vimeo.com/1170697490#t=2225s) Thank you. [0:37:06](https://vimeo.com/1170697490#t=2226s) All right. Any other questions from anybody? Have you had enough time to be familiar with it? We... Uh, this is another one, again, we're trying to take care of stuff that we had looked at last year. [0:37:23](https://vimeo.com/1170697490#t=2243s) Where is six at? [0:37:23](https://vimeo.com/1170697490#t=2243s) Six. [0:37:24](https://vimeo.com/1170697490#t=2244s) I suppose it's seven. [0:37:25](https://vimeo.com/1170697490#t=2245s) So, so what was the answer to Senator Gooch's question? Oh, it's six right now. Si- Okay. This would take them to seven, but again, it'll wipe out their county portion of their property tax bill for residents. Okay. So they can't try and shift the... Okay. No. That's why it's an alternative host. Most people are already capped out at what they can do. Cherokee, because they kept their tax rate low, is able to take advantage of this. Okay. [0:37:46](https://vimeo.com/1170697490#t=2266s) I- it's, it's a, it's a way for them to g- to s- to direct it straightly to the homeowners, is, is the difference on that. [0:37:53](https://vimeo.com/1170697490#t=2273s) Right. [0:37:53](https://vimeo.com/1170697490#t=2273s) And I heard a motion from our Majority Leader, Senator Anavitarte. Is there a second senator? Second from, uh, Senator Gooch. All in favor of this, raise your hand. All right. Passes unanimously. Uh, well, that's all our business for today. Uh, we've got lots of House bills to look at, and we'll be working on them. Meeting adjourned.