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
Senate Bill 576 - Ad Valorem taxation; assessment of tangible real property for community housing provider properties
Senate Bill 410 - Repeal the data center equipment sales and use tax exemption
Senate Bill 539 - SUT exemption for baby products & feminine hygiene products
House Bill 1283 - Authorize creation of Family Justice Centers
House Resolution 1000 - eliminate ad valorem tax assessment of certain timber at sale or harvest
House Bill 1111 - Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes
Senate Bill 498 - establish the Georgia Charter School Facilities Authority
House Bill 1100 - Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes
Senate Bill 522 - Fee on rental motor vehicles
Senate Bill 477 - Income Taxes; personal income tax rate
House Bill 463 - Income Taxes; personal income tax rate
University of North Georgia - authorize the selection committee to select additional scholarship recipients
House Bill 1070 - Income tax; increase and extend a credit for expenditures on maintenance of railroad track owned or leased by Class III railroads
House Bill 1110 - Georgia Small Business Healthcare Affordability Act.
House Bill 1001 - Income tax; reduce rate of tax
House Bill 880 - Income tax; reduce tax rate that may be reached under certain conditions
House Bill 997 - limit the time that Department of Community Supervision can hold certain inmates in a county facility
House Bill 1002 - transfer Medicaid coverage for foster children from managed care to fee-for-service
House Bill 1159 - Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation   
Senate Bill 453 - Rural Incentive Act
Senate Bill 424 - Transactional Gold and Silver Act
House Bill 326 - State Health Benefit Plan Nonopioid Coverage Parity Act
House Bill 951 - require health benefit policy coverage for medically necessary orthotic and prosthetic devices and their materials and components
Expanding Medicaid up to 138% of FPL under new eligibility requirements
House Bill 1077 - Sales and use tax; exemption for sales of tickets, fees, and charges of admission to certain museums and fine arts performances or exhibitions at nonprofit facilities; extend sunset date
House Bill 1000 - Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
House Bill 1001 - Income tax; reduce rate of tax
House Bill 962 - Georgia Higher Education Savings Plan; Board of Directors shall determine maximum contribution limit for savings trust accounts
House Bill 79 - Firearm Safe Handling Tax Credit
Senate Bill 441 - Require certain investments to be approved by State Depository Board
Senate Resolution 668 - Constitutional Amendment for separate class of property tax on manufacturing property, among other types of property
Senate Bill 402 - pilot program provision for screenings, clinical evaluations, training for autism spectrum disorder to children in foster care
House Bill 943 - Pilot program for autism spectrum disorder to children in foster care
Senate Bill 387 - repeal the state income tax in its entirety
Georgia Universal Vaccine Access Act
DBHDD: Electronic Registry for inpatient psychiatric beds, reporting requirements, linkage with Georgia Crisis and Access Line, etc.
HR 1000 - eliminate ad valorem tax assessment of certain timber at sale or harvest
Senate Bill 382 - make the state-wide base year homestead exemption mandatory for all political subdivisions
Repeal Zell Miller Scholarship and Zell Miller Grant programs; provide for HOPE scholarships and grants to equal full tuition at eligible public postsecondary institutions
Senate Bill 408 - advance the sunset date for the data center equipment sales and use tax exemption
Senate Bill 394 - remove a fee for the operation of alternative fueled vehicles and make conforming changes
House Bill 649 - Georgia Maternal Mental Health Improvement Act
House Bill 9 - Safer States Act
Georgia PAD Screening and Amputation Prevention Act
Senate Bill 410 - Repeal the data center equipment sales and use tax exemption
Students Experiencing Homelessness Success Act
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