2025-2026 Regular Session

Fiscal Notes 2025

Document Description
LC 50 1259S (PDF, 370.59 KB)
House Bill 136 - increase the state tax credit for certain child and dependent care expenses.
LC 50 1265S (PDF, 322.74 KB)
House Bill 66 -alternative homestead option sales and use tax
LC 50 1165S (PDF, 311.46 KB)
House Bill 165 - Provide for a standard income tax deduction equal to net disaster loss
LC 50 1204S (PDF, 316.8 KB)
House Bill 328 - Increase annual limit for contributions to student scholarship organizations
LC 50 1215-ECS (PDF, 431.2 KB)
House Bill 223- Tax relief on timber in disaster areas
LC 47 3467S (PDF, 287.18 KB)
House Bill 532- Allow counties to claim grants from multiple state entities simultaneously
LC 50 0982 (PDF, 185.17 KB)
House Bill 52 - Homestead exemption for disabled veteran, extend to unremarried spouse or minor children
LC 50 1209S (PDF, 341.21 KB)
House Bill 266 - expand the military retirement income tax exemption limit for those under 65 years of age
LC 50 1219S (PDF, 341.15 KB)
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
LC 44 3130S (PDF, 315.29 KB)
House Bill 439 - Compensation of dealers for reporting and paying tax, revise deductions
LC 50 1179S (PDF, 306.02 KB)
House Bill 425 - Revenue and taxation; purchase of an emergency power generator to convenience stores and grocery stores; provide tax credit
LC 50 1210S (PDF, 310.61 KB)
House Bill 511 - Provide tax advantaged catastrophe savings accounts
LC 57 0232S (PDF, 230.46 KB)
House Bill 262 - Grant Program to provide funding for rural hospitals for acquiring/installing backup generators
LC 59 0091 (PDF, 296.03 KB)
House Bill 376 - Income tax; rehabilitation of certified structures; increase amount of tax credits
LC 50 1095 (PDF, 183.65 KB)
House Bill 445 - Ad valorem, add hearing officer review for tax assessment of certain business personal property
LC 62 0083 (PDF, 358.58 KB)
House Bill 357 - Tax credits for certain contributions made by taxpayers to certain mortgage loan originators
LC 50 1130S (PDF, 327.43 KB)
House Bill 136 - Income tax; contributions to foster child support organizations; expand tax credit
LC 50 9000 (PDF, 322.38 KB)
House Bill 266 - exempt income received as personal compensation for full-time duty in the active military service of the United States
LC 50 1158S (PDF, 187.81 KB)
House Bill 229 - exempt from local taxes materials used in construction of capital outlay projects for educational purposes
LC 50 1186 (PDF, 233.54 KB)
Senate Bill 304 - Direct payments to property owners whose property was damaged or destroyed in Hurricane Helene
LC 50 1075 (PDF, 283.55 KB)
Senate Bill 266 - Revise minimum contribution amount allowed per beneficiary of Georgia Higher Education Savings Plan
LC 50 1138 (PDF, 312.55 KB)
House Bill 511- Insurance; deductions from taxable income for contributions by taxpayers to catastrophe savings accounts and interest earned on such accounts
LC 50 1183 (PDF, 276.76 KB)
Senate Bill 297 - SUT; exempt certain menstrual discharge collection devices
LC 59 0055 Revised (PDF, 326.72 KB)
House Bill 284- Georgia Baby Bond Savings Program
LC 44 3017 (PDF, 325.04 KB)
House Bill 439 - Revenue and taxation; revise deductions allowed to dealers

Fiscal Notes 2026

Document Description
LC 33 9902S Revised (PDF, 465.31 KB)
House Bill 1116 - Homeownership Opportunity and Market Equalization Act of 2026
LC 44 3425S (PDF, 181.67 KB)
House Bill 547 - Revenue and taxation; bona fide conservation use property; permit combination of multiple covenants into a single, new, ten-year covenant
LC 50 1137S (PDF, 182.2 KB)
House Bill 169 - Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions
LC 44 3428S (PDF, 317.5 KB)
House Bill 932 - Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time
LC 49 2653S (PDF, 366.18 KB)
House Bill 1193 - Georgia Early Literacy Act
LC 59 0364S (PDF, 345.28 KB)
House Bill 880 - Income tax; reduce tax rate that may be reached under certain conditions
LC 33 9902S (PDF, 361.09 KB)
House Bill 1116 - Homeownership Opportunity and Market Equalization Act of 2026; enact
LC 44 3011S (PDF, 181.57 KB)
House Bill 141- Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns
LC 44 3454S (PDF, 181.63 KB)
House Bill 275 - Income tax; change certain definitions
LC 44 3501S (PDF, 304.09 KB)
House Bill 1132 - Sales and use tax; exempt materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities
LC 47 4015 (PDF, 189.16 KB)
House Bill 1285- Sales and use tax; limit number of local sales and use taxes by authorizing counties; revise provisions
LC 50 1190S (PDF, 181.18 KB)
House Bill 429 - Ad valorem tax; exempt vehicles owned by a natural person for which a title was issued before March 1, 2013
LC 62 0462S (PDF, 181.17 KB)
House Bill 1112 - Commerce and trade; rounding of total price of sale of goods or services when using legal tender; provide
LC 49 2750S (PDF, 306.99 KB)
Senate Bill 515- Revise existing tax credit for teachers, add $3m cap, reduce amount per teacher from $3,000 to $2,500
LC 46 1109 Revised (PDF, 420.52 KB)
Senate Bill 190 Revised - Waive fees for parks, historic areas, etc. for active-duty military, veterans, families
LC 49 5653S Revised (PDF, 467.8 KB)
House Bill 1193 Revised - Georgia Early Literacy & Dyslexia Act
LC 44 3337-EC (PDF, 229.63 KB)
House Bill 1129 - Enterprise zones are not exempt from state sales tax
LC 52 1059 (PDF, 328.8 KB)
Senate Bill 588 - Labor and Industrial Relations, Revenue and Taxation, and Social Services; certain protections of caregivers; provide
LC 59 0350-ECS (PDF, 317.12 KB)
House Bill 1159 - Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation   
LC 59 0330 (PDF, 334.56 KB)
Senate Bill 534 - Georgia Baby Bond Savings Plan
LC 59 0335 (PDF, 343.39 KB)
Senate Bill 502 - The Affordability Act of 2026
LC 59 0359S (PDF, 310.82 KB)
House Bill 1209 - SUT exemption purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings
LC 59 0386S (PDF, 320.02 KB)
House Bill 1110 - Georgia Small Business Healthcare Affordability Act
LC 59 0402S (PDF, 291.14 KB)
Senate Bill 410 - Repeal the data center equipment sales and use tax exemption
LC 49 2766S (PDF, 185.86 KB)
House Bill 1135 - Education; participate in federal tax credit program for contributions of individuals to scholarship granting organizations.
LC 44 3495S (PDF, 405.76 KB)
House Bill 1370 - Income tax; exclude a portion of overtime compensation and cash tips
LC 44 3491S (PDF, 423.59 KB)
House Bill 1148 - Income tax; donation of real property for conservation purposes; revise tax credits
LC 48 1811S (PDF, 321.14 KB)
House Bill 997 - limit the time that Department of Community Supervision can hold certain inmates in a county facility
LC 49 2653S (PDF, 343.56 KB)
House Bill 1193 - Georgia Early Literacy & Dyslexia Act
LC 50 1293 (PDF, 306.42 KB)
House Bill 964 - Revenue and taxation; state and local title ad valorem tax fee; exempt certain motor vehicles used in fire protection services for local governments
LC 63 0129S (PDF, 327.12 KB)
House Bill 997 - limit the time that Department of Community Supervision can hold certain inmates in a county facility
LC 46 1109 (PDF, 303.11 KB)
Senate Bill 190 - Waive fees for parks, historic areas, etc. for active-duty military, veterans, families
LC 49 2559 (PDF, 181.5 KB)
Senate Bill 446 - GA to participate in federal tax program for contributions to scholarship granting institutions
LC 59 0312 (PDF, 400.17 KB)
Senate Bill 476 - Income Tax Reduction Act of 2026
LC 59 0315S (PDF, 399.75 KB)
House Bill 134 - Income Tax Reduction Act of 2026
LC 59 0390S (PDF, 159.05 KB)
Senate Resolution 668 - Constitutional Amendment for separate class of property tax on data centers
LC 44 3373 (PDF, 345.24 KB)
House Bill 1085 - Income tax; various tax credits for forestry manufacturing facilities; provide
LC 39 4902 (PDF, 259.42 KB)
Senate Bill 473 - Require proof of DUI Alcohol or Drug Use Risk Reduction programs to obtain limited driving permits
LC 44 3319 (PDF, 159.73 KB)
Senate Bill 576 - Ad Valorem taxation; assessment of tangible real property for community housing provider properties
LC 59 0334S (PDF, 290.42 KB)
Senate Bill 410 - Repeal the data center equipment sales and use tax exemption
LC 59 0355 (PDF, 288.23 KB)
Senate Bill 539 - SUT exemption for baby products & feminine hygiene products
LC 39 4923 (PDF, 141.98 KB)
House Bill 1283 - Authorize creation of Family Justice Centers
LC 44 9007S (PDF, 215 KB)
House Resolution 1000 - eliminate ad valorem tax assessment of certain timber at sale or harvest
LC 47 3887 (PDF, 293.99 KB)
House Bill 1111 - Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes
LC 49 2637 (PDF, 306.49 KB)
Senate Bill 498 - establish the Georgia Charter School Facilities Authority
LC 59 0207 (PDF, 317.54 KB)
House Bill 1100 - Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes
LC 59 0304 (PDF, 316.4 KB)
Senate Bill 522 - Fee on rental motor vehicles
LC 59 0311 (PDF, 342.38 KB)
Senate Bill 477 - Income Taxes; personal income tax rate
LC 59 0316S (PDF, 342.43 KB)
House Bill 463 - Income Taxes; personal income tax rate
LC 61 0393 (PDF, 141.87 KB)
University of North Georgia - authorize the selection committee to select additional scholarship recipients