2025-2026 Regular Session

Fiscal Notes 2025

Document Description
House Bill 136 - increase the state tax credit for certain child and dependent care expenses.
House Bill 66 -alternative homestead option sales and use tax
House Bill 165 - Provide for a standard income tax deduction equal to net disaster loss
House Bill 328 - Increase annual limit for contributions to student scholarship organizations
House Bill 223- Tax relief on timber in disaster areas
House Bill 532- Allow counties to claim grants from multiple state entities simultaneously
House Bill 52 - Homestead exemption for disabled veteran, extend to unremarried spouse or minor children
House Bill 266 - expand the military retirement income tax exemption limit for those under 65 years of age
House Bill 361 - Income tax; exempt all retirement income received as retirement benefits in the armed forces of the United States or the reserve components
House Bill 439 - Compensation of dealers for reporting and paying tax, revise deductions
House Bill 425 - Revenue and taxation; purchase of an emergency power generator to convenience stores and grocery stores; provide tax credit
House Bill 511 - Provide tax advantaged catastrophe savings accounts
House Bill 262 - Grant Program to provide funding for rural hospitals for acquiring/installing backup generators
House Bill 376 - Income tax; rehabilitation of certified structures; increase amount of tax credits
House Bill 445 - Ad valorem, add hearing officer review for tax assessment of certain business personal property
House Bill 357 - Tax credits for certain contributions made by taxpayers to certain mortgage loan originators
House Bill 136 - Income tax; contributions to foster child support organizations; expand tax credit
House Bill 266 - exempt income received as personal compensation for full-time duty in the active military service of the United States
House Bill 229 - exempt from local taxes materials used in construction of capital outlay projects for educational purposes
Senate Bill 304 - Direct payments to property owners whose property was damaged or destroyed in Hurricane Helene
Senate Bill 266 - Revise minimum contribution amount allowed per beneficiary of Georgia Higher Education Savings Plan
House Bill 511- Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts
Senate Bill 297 - SUT; exempt certain menstrual discharge collection devices
House Bill 284- Georgia Baby Bond Savings Program
House Bill 439 - Revenue and taxation; revise deductions allowed to dealers

Fiscal Notes 2026

Document Description
House Bill 930 - Income tax; refundable credit for grocery, transportation, and utility costs, etc.
House Bill 11 - Georgia Long-Term Care Nutrition Quality and Safety Act
Add independent filmmakers to Georgia Entertainment Industry Investment Act
House Bill 716 - Student Finance Authority, needs based grant to combat food insecurity
Georgia Air Quality Improvement Act
Capital gains tax, sales tax on software, etc.
House Bill 263 - Pilot program to provide coverage for doula care for Medicaid recipients
Seante Bill 65 - reduce the beginning age for compulsory school attendance from six years to five years; to provide for all children to attend a full-day kindergarten program for one school year prior to enrolling in first grade
Provide special education programs and services to for eligible young children.
Provides for HOPE grant eligibility for students seeking an associate's degree at a unit of the Technical College System of Georgia and provide that such students may receive HOPE grants for remedial and developmental courses required for such degree.
Feed Hungry Kids Act
Long term care facilities to maintain sufficient emergency power, DCH & OCI to coordinate inspection & enforcement.
School Security Protection & Safety Infrastructure Act
Georgia Student Transportation Support Act
Food service establishments to take certain actions relating to food allergy awareness.
House Bill 26 - School Behavioral Mental Health Support Act
House Bill 828 - a refundable tax credit up to $1200 for each individual who loses SNAP benefits
Home Inspector Licensing Act of Georgia
Georgia SNAP Healthier Choices Act of 2026.
Georgia Access to Healthcare for Alzheimer's Disease and Dementia Act.
All HOPE grants shall equal the student's undergraduate tuition amount for the current academic standard year, subject to certain conditions and repeal the Zell Miller Grant Scholar program
HOPE scholarships and HOPE grants shall equal the student's undergraduate tuition amount for the current academic standard year
No tax on tips or overtime
Excise tax on rental motor vehicles
Georgia Veterans Work Opportunity Tax Credit
Georgia Investment Act
Georgia Equitable Economic Development Act
House Bill 674 - State Board of Education; adopt content standards for instruction in financial literacy and money management for grades four and five
House Bill 84 - Raising the tax on each vape to $0.15 per vape.
HB 418 - Georgia Child Performer Empowerment and Protection Act.
Public Service Commission: Electric utilities rate submission schedules
House Bill 316 - nonrefundable earned income tax credit
House Bill 867 - Student Finance Authority pilot program, grants for cosmetology, barbering, etc.
Stop the Bleed Act
House Bill 200 - Minimum standards & guidelines for school playgrounds, immersive writing grant program, etc. 
HB 43 - Disadvantaged Community Drinking Water Assistance Program.
HR 396 - Georgia's Children First Trust Fund Constitutional Amendment
HB 88 - State Veterinary Education; provide for biomedical technicians be eligible for student loan forgiveness.
Sales tax exemption for retail sale of electricity and natural gas for residential use.
Intangible recording tax, exempt from such tax any security instrument for which a community development financial institution is grantee.
Tax credits for qualified low-income buildings; add subsection on emergency and standby power systems.
The Hidden Disabilities Identifier Act.
House Bill 386 - Sales tax holiday for clothes & school supplies.
Sales tax holiday for clothes/school supplies & gas taxes for month of August.
HB 2 - $300 tax credit on the purchase of safe storage equipment for firearms.
House Bill 930 - Tax credit for groceries, transportation and utility costs, tax credit for workforce development training expenses, expand low-income housing tax credit, additional sales tax on sales of tangible personal property, etc.
HB 796 - Revise QBE program weights based on 2015 Education Reform Commission
HB 519 - Federal Work Opportunity Credit claimed by taxpayer shall also be allowed against state income taxes
House Bill 83 - Raise excise tax on cigarettes to $0.57 per pack