# Georgia HB 1070: Income tax; increase and extend a credit for expenditures on maintenance of railroad track owned or leased by Class III railroads

Georgia HB 1070, Income tax; increase and extend a credit for expenditures on maintenance of railroad track owned or leased by Class III railroads, is a 2025-2026 Regular Session House bill sponsored by Brent Cox (Republican), Gerald Greene (Republican), Leesa Hagan (Republican) and 2 others; status vetoed, last action 2026-05-12 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB1070-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 1070
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Income tax; increase and extend a credit for expenditures on maintenance of railroad track owned or leased by Class III railroads
- Status: vetoed
- Chamber: House
- Introduced: 2026-01-28
- Last action: 2026-05-12, House Date Signed by Governor
- Sponsors: Brent Cox (Republican), Gerald Greene (Republican), Leesa Hagan (Republican), Rick Jasperse (Republican), Steve Tarvin (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 5 (407 yes, 71 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Bigger track maintenance credit for railroads: benefit, low. The law raises Georgia’s railroad maintenance tax credit cap from $3,500 to $5,000 per mile and extends the credit through 2027. Eligible railroads must meet federal Class III rules in effect on January 1, 2018. Qualifying costs cover upkeep of Georgia track, roadbeds, bridges, and related structur…

## Sponsors and cosponsors

- Sponsor: Brent Cox (Republican), House
- Sponsor: Gerald Greene (Republican), House
- Sponsor: Leesa Hagan (Republican), House
- Sponsor: Rick Jasperse (Republican), House
- Sponsor: Steve Tarvin (Republican), House
- Cosponsor: Steve Gooch (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-31 | House | Agree to Senate Substitute | pass | 139 | 26 | 7 |
| 2026-03-27 | Senate | MOTION TO ENGROSS: HB 229, HB 583, HB 960, HB 1070 | pass | 31 | 18 | 6 |
| 2026-03-27 | Senate | MOTION TO TABLE REMAINING LEGISLATION ON THE RULES CALENDAR | pass | 26 | 22 | 5 |
| 2026-03-27 | Senate | PASSAGE BY SUBSTITUTE | pass | 44 | 3 | 4 |
| 2026-02-25 | House | PASSAGE | pass | 167 | 2 | 5 |

## Actions (18)

- 2026-05-12: House Date Signed by Governor (House)
- 2026-05-12: Veto V4
- 2026-04-07: House Sent to Governor (House)
- 2026-03-31: House Agreed Senate Amend or Sub (House)
- 2026-03-27: Senate Engrossed (Senate)
- 2026-03-27: Senate Tabled (Senate)
- 2026-03-27: Senate Taken from Table (Senate)
- 2026-03-27: Senate Third Read (Senate)
- 2026-03-27: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-20: Senate Read Second Time (Senate)
- 2026-03-19: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-02-26: Senate Read and Referred (Senate)
- 2026-02-25: House Third Readers (House)
- 2026-02-25: House Passed/Adopted (House)
- 2026-02-11: House Committee Favorably Reported (House)
- 2026-02-02: House Second Readers (House)
- 2026-01-29: House First Readers (House)
- 2026-01-28: House Hopper (House)

## Bill text

- HB 1070/AP* (v5): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/248636)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 1070/AP* (v5) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/248636)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB1070-2025-2026 (as of 2026-10-12).