# Georgia HB 1199: Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

Georgia HB 1199, Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican) and 1 others; status signed, last action 2026-03-20 (House Sent to Governor); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/GA-HB1199-2025-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 1199
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
- Status: signed
- Chamber: House
- Introduced: 2026-02-05
- Last action: 2026-03-20, House Sent to Governor
- Sponsors: Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican), Bruce Williamson (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Rules, General Bill
- Touches household money: yes
- Roll calls: 6 (407 yes, 112 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Georgia pauses fuel taxes for buyers: benefit, low. 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 ta…
- Georgia caps low-income housing tax credits: cost, medium. 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: mixed, medium. 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.…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: John Carson (Republican), House
- Sponsor: Trey Kelley (Republican), House
- Sponsor: Bruce Williamson (Republican), House
- Cosponsor: Chuck Hufstetler (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-19 | Senate | AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE | pass | 51 | 0 | 2 |
| 2026-03-18 | House | Agree to Senate Sub as House Amend | pass | 163 | 4 | 6 |
| 2026-03-12 | Senate | MOTION TO ENGROSS | pass | 27 | 18 | 6 |
| 2026-03-12 | Senate | MOTION TO ENGROSS | pass | 29 | 18 | 4 |
| 2026-03-12 | Senate | PASSAGE BY SUBSTITUTE | pass | 31 | 18 | 3 |
| 2026-02-20 | House | PASSAGE | pass | 106 | 54 | 11 |

## Actions (22)

- 2026-03-20: House Sent to Governor (House)
- 2026-03-20: House Date Signed by Governor (House)
- 2026-03-20: Act 375
- 2026-03-20: Effective Date
- 2026-03-19: Senate Agreed House Amend or Sub (Senate)
- 2026-03-19: Senate Transmitted House (Senate)
- 2026-03-18: House Agreed Senate Amend or Sub As Amended (House)
- 2026-03-18: House Immediately Transmitted to Senate (House)
- 2026-03-12: Senate Engrossed (Senate)
- 2026-03-12: Senate Third Read (Senate)
- 2026-03-12: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-10: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-03-04: Senate Recommitted (Senate)
- 2026-03-03: Senate Read Second Time (Senate)
- 2026-02-26: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-02-24: Senate Read and Referred (Senate)
- 2026-02-20: House Third Readers (House)
- 2026-02-20: House Passed/Adopted By Substitute (House)
- 2026-02-11: House Committee Favorably Reported (House)
- 2026-02-09: House Second Readers (House)
- 2026-02-06: House First Readers (House)
- 2026-02-05: House Hopper (House)

## Bill text

- HB 1199/AP* (v12): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/246598)

## 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 1199/AP* (v12) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/246598)

## 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-HB1199-2025-2026 (as of 2026-10-11).