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 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