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 534 - Georgia Baby Bond Savings Plan
Senate Bill 502 - The Affordability Act of 2026
House Bill 1209 - SUT exemption purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings
House Bill 1110 - Georgia Small Business Healthcare Affordability Act
Senate Bill 410 - Repeal the data center equipment sales and use tax exemption
House Bill 1135 - Education; participate in federal tax credit program for contributions of individuals to scholarship granting organizations.
House Bill 1370 - Income tax; exclude a portion of overtime compensation and cash tips
House Bill 1148 - Income tax; donation of real property for conservation purposes; revise tax credits
House Bill 997 - limit the time that Department of Community Supervision can hold certain inmates in a county facility
House Bill 1193 - Georgia Early Literacy & Dyslexia Act
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
House Bill 997 - limit the time that Department of Community Supervision can hold certain inmates in a county facility
Senate Bill 190 - Waive fees for parks, historic areas, etc. for active-duty military, veterans, families
Senate Bill 446 - GA to participate in federal tax program for contributions to scholarship granting institutions
Senate Bill 476 - Income Tax Reduction Act of 2026
House Bill 134 - Income Tax Reduction Act of 2026
Senate Resolution 668 - Constitutional Amendment for separate class of property tax on data centers
House Bill 1085 - Income tax; various tax credits for forestry manufacturing facilities; provide
Senate Bill 473 - Require proof of DUI Alcohol or Drug Use Risk Reduction programs to obtain limited driving permits
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