2023 - 2024 Regular Session

Fiscal Notes 2023

Document Description
"Continuing Insulin Safety Net Act"; requires manufacturers to make up to two 90-day supplies of insulin available to eligible individuals through a patient assistance program
“Urgent Insulin Safety Net Program"; requires pharmacies to provide 30-day insulin supplies to eligible individuals for a copayment of up to $35.00
Safe Storage Tax Credit Act; provides for a tax credit for expenses incurred related to firearm safe storage devices
Provides for a tax credit for expenses incurred related to firearm safe storage devices
Lowers the starting age for compulsory education attendance from six years to five years of age
Limits the eligibility for the rural physician tax credit to persons qualifying as a rural physician
Revises a tax credit for certain medical preceptor rotations to include dentistry
Exempts the sales of property relating to renovations of certain aquariums and zoological institutions from sales tax
Related to the imposition, collection, and exemption on taxes related to new and pre-owned manufactured single-family structures
Revises provisions related to state income tax; terms relating to the Internal Revenue code
Excludes amounts attributable to level 1 freeport exemptions for purposes of calculating local five mill share
Amendment to the Constitution to provide for a reduction in the rate of the ad valorem tax assessment of timber at sale or harvest
Electing to pay income taxes at the entity level shall have no impact on the accounting or tax treatment of distributions for the electing pass-through entity
Taxation of the sale or use of certain digital products and services
Requires the DCH to include continuous glucose monitors as a pharmacy benefit for Medicaid recipients
Mental health, study of referrals to psychiatric treatment residential facilities, terminology relating to serious mental illness, and for other purposes
Provides for the qualification of members of performance review boards and for the secure storage of ballots
Revises provisions relating to health care sharing ministries
Treatment services under Medicaid to persons with HIV
Tax credit for employers that employ certified workforce-ready graduates
Requires supplemental, illness-specific insurance to certain first responders diagnosed with occupational PTSD
Required automated external defibrillator in state office buildings
Increase limit for the Qualified Education Tax Credit
Digital products and services sales and use tax
Child and Dependent Care Tax Credit revision and EITC refund
Manufactured homes sales tax exemption
State-administered deferred compensation plan for county tax commissioners
Moves the State Board of Veterinary Medicine to the Department of Agriculture
SHBP cap for cost-sharing or copay for insulin
Menstrual products sales tax exemption
Create the Commission for the Blind and Visually Impaired
Adding automated external defibrillator (AED) in all state office buildings
HOPE Grant eligibility for associate degree students within TCSG
Zell Miller Scholarship eligibility for non freshmen
Market wage for incarcerated individuals
GDC monitoring and recording of incarcerated labor
Provide compensation to pregnant women
Jury duty participation benefits - tax deductions and tax credits
Establishes handwriting analysis section at GBI
Cigarette excise tax increase
Tax exemption on absorbent garments
Tax credit for employing certified workforce-ready graduates
Revises and repeals income tax exemptions relating to manufacturing, energy, packing supplies, and industrial materials
Revises Georgia jobs, employer's, research and development, and quality jobs tax credits; eliminates GILTI tax deduction
State earned income tax credit
Final consumption tax rate (Fair Tax)
HOPE scholarship expansion to cover full tuition
Revises salaries for certified professional personnel and licensed paraprofessionals in public schools
Health benefit policy requirements for fertility preservation services
Sales Tax exemption for menstrual products