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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

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

Georgia caps low-income housing tax credits

Georgia limits total tax credits for qualified low-income buildings to $100 million each year for tax years 2026 through 2028. This is a statewide cap, not a limit for each taxpayer or building. It limits credits available to claimants and may affect financing for qualifying housing projects.

Georgia updates tax rules for filers

For tax years starting January 1, 2025, or later, Georgia generally follows federal tax laws enacted by January 1, 2026. Georgia keeps many exceptions, so a federal tax break does not always reduce state taxes. Federal sections 63(b)(7), 163(h)(4), 174A, 224, and 225 do not apply for Georgia taxes. The law also keeps exceptions and older rules for depreciation, research costs, interest deductions, and other tax items. For business equipment deductions, it preserves $250,000 deduction limits and $800,000 phase-out thresholds for 2010–2013. For 2014, those amounts are $500,000 and $2 million. It keeps section 170(p) as it stood before the 2025 federal change. References tied to earlier dates keep the federal rules from those dates. Adopted federal provisions not yet effective generally take effect in Georgia on their federal start dates. The effect on a filer's state tax bill depends on which adopted rules and exceptions apply.

Georgia pauses fuel taxes for buyers

The law suspends collection of Georgia's covered motor fuel excise taxes for 60 days, starting when the act takes effect. The act takes effect upon the Governor's approval or upon becoming law without approval. Fuel buyers may pay less during that period. The law does not specify how much of the tax savings reaches buyers.

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

All Roll Calls

Yes: 407 • No: 112

Senate vote • 3/19/2026

AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE

Yes: 51 • No: 0 • Other: 2

House vote • 3/18/2026

Agree to Senate Sub as House Amend

Yes: 163 • No: 4 • Other: 6

Senate vote • 3/12/2026

MOTION TO ENGROSS

Yes: 27 • No: 18 • Other: 6

Senate vote • 3/12/2026

MOTION TO ENGROSS

Yes: 29 • No: 18 • Other: 4

Senate vote • 3/12/2026

PASSAGE BY SUBSTITUTE

Yes: 31 • No: 18 • Other: 3

House vote • 2/20/2026

PASSAGE

Yes: 106 • No: 54 • Other: 11

Actions Timeline

  1. House Sent to Governor

    3/20/2026House

  2. House Date Signed by Governor

    3/20/2026House

  3. Act 375

    3/20/2026

  4. Effective Date

    3/20/2026

  5. Senate Agreed House Amend or Sub

    3/19/2026Senate

  6. Senate Transmitted House

    3/19/2026Senate

  7. House Agreed Senate Amend or Sub As Amended

    3/18/2026House

  8. House Immediately Transmitted to Senate

    3/18/2026House

  9. Senate Engrossed

    3/12/2026Senate

  10. Senate Third Read

    3/12/2026Senate

  11. Senate Passed/Adopted By Substitute

    3/12/2026Senate

  12. Senate Committee Favorably Reported By Substitute

    3/10/2026Senate

  13. Senate Recommitted

    3/4/2026Senate

  14. Senate Read Second Time

    3/3/2026Senate

  15. Senate Committee Favorably Reported By Substitute

    2/26/2026Senate

  16. Senate Read and Referred

    2/24/2026Senate

  17. House Third Readers

    2/20/2026House

  18. House Passed/Adopted By Substitute

    2/20/2026House

  19. House Committee Favorably Reported

    2/11/2026House

  20. House Second Readers

    2/9/2026House

  21. House First Readers

    2/6/2026House

  22. House Hopper

    2/5/2026House

Bill Text

  • HB 1199/AP* (v12)

    PDF

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