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
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