Fiscal Notes 2023
| Document | Description |
|---|---|
| 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 | |
| Manufacturers' investment tax credit (MITC) for mining facilities | |
| Eliminate the jet fuel tax exemption | |
| Hazardous waste and substance reporting fee dedication to the HWTF | |
| Free public school breakfast and lunch | |
| Anesthesiologist Assistant Licensure |
