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 59 0490 (PDF, 382.84 KB)
Reduce the amounts of the standard and dependent deductions from state taxable income for individuals and provide for larger prospective increases in the amounts of such deductions that may be reached under certain conditions.
LC 44 3458 (PDF, 395.81 KB)
Senate Bill 520 - State Income Tax Rates; revise; Code Section 20-2A-4; repeal and reserve
LC 46 1536S (PDF, 139.25 KB)
House Bill 323 - requirements for transaction of insurance; benefit provider to disclose certain payments to a treating healthcare provider
LC 59 0341 (PDF, 400.42 KB)
Senate Bill 530 - Georgia Property Tax Fairness Fund
LC 59 0434S (PDF, 374.21 KB)
House Bill 1116 - Homeownership Opportunity and Market Equalization Act of 2026
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