All Roll Calls
Yes: 407 • No: 112
GeorgiaHB 11992025-2026 Regular SessionHouseWALLET
Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
Sponsored By: Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican), Bruce Williamson (Republican)
Signed by Governor
Ways & MeansRulesGeneral Bill
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 1 costs, 3 mixed.
Cap on low-income housing credits
For tax years 2026, 2027, and 2028, Georgia caps total low‑income building tax credits at $100 million each year. Investors and developers may receive smaller allocations because of the cap.
Georgia links to federal tax code with carve-outs
Beginning January 1, 2025, Georgia uses the federal tax code as its starting point. Georgia adopts federal laws that were enacted by January 1, 2026. Federal rules that start later take effect in Georgia on the same federal start date. But Georgia ignores a listed set of federal tax rules when you figure Georgia taxes for years starting in 2025.
Business taxes shift on losses, research, interest
Beginning January 1, 2025, Georgia uses pre‑2017 federal rules for business interest, research costs, and certain corporate limits, but keeps the Infrastructure law update to government contributions. Georgia also uses some pre‑2008 federal rules for depreciation and net operating losses. Georgia does not follow CARES Act or ARPA changes to NOLs or excess business losses. For older years, Georgia fixes Section 179 caps at $250,000 (2010–2013) and $500,000 (2014), with phase‑outs at $800,000 and $2,000,000.
60-day pause on a state excise tax
When this law took effect, Georgia paused collection of the listed excise tax for 60 days. Businesses that owe that excise tax can delay payment during that 60‑day window.
Targeted Georgia tax rules on deductions and refunds
Starting with 2025 tax years, Georgia keeps the older federal rule for a certain charitable deduction and an interest-deduction rule. Georgia treats one federal subsection as not in effect. If you file a refund claim under the named federal refund rule, Georgia pays no interest on that refund. The law also updates a cross‑reference so a federal timing rule works under Georgia law.
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Sponsors & Cosponsors
Sponsors
Shaw Blackmon
Republican • House
John Carson
Republican • House
Trey Kelley
Republican • House
Bruce Williamson
Republican • House
Cosponsors
Chuck Hufstetler
Republican • Senate
Roll Call Votes
Senate vote • 3/19/2026
AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE
Yes: 51 • No: 0
House vote • 3/18/2026
Agree to Senate Sub as House Amend
Yes: 163 • No: 4
Senate vote • 3/12/2026
MOTION TO ENGROSS
Yes: 27 • No: 18
Senate vote • 3/12/2026
MOTION TO ENGROSS
Yes: 29 • No: 18
Senate vote • 3/12/2026
PASSAGE BY SUBSTITUTE
Yes: 31 • No: 18
House vote • 2/20/2026
PASSAGE
Yes: 106 • No: 54
Actions Timeline
House Sent to Governor
3/20/2026HouseHouse Date Signed by Governor
3/20/2026HouseAct 375
3/20/2026Senate Agreed House Amend or Sub
3/19/2026SenateSenate Transmitted House
3/19/2026SenateHouse Agreed Senate Amend or Sub As Amended
3/18/2026HouseHouse Immediately Transmitted to Senate
3/18/2026HouseSenate Engrossed
3/12/2026SenateSenate Third Read
3/12/2026SenateSenate Passed/Adopted By Substitute
3/12/2026SenateSenate Committee Favorably Reported By Substitute
3/10/2026SenateSenate Recommitted
3/4/2026SenateSenate Read Second Time
3/3/2026SenateSenate Committee Favorably Reported By Substitute
2/26/2026SenateSenate Read and Referred
2/24/2026SenateHouse Third Readers
2/20/2026HouseHouse Passed/Adopted By Substitute
2/20/2026HouseHouse Committee Favorably Reported
2/11/2026HouseHouse Second Readers
2/9/2026HouseHouse First Readers
2/6/2026HouseHouse Hopper
2/5/2026House
Bill Text
HB 1199/AP* (v12)
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