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 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
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