# Georgia HB 1261: Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide

Georgia HB 1261, Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide, is a 2025-2026 Regular Session House bill sponsored by Chas Cannon (Republican), Robert Dickey (Republican), Spencer Frye (Democrat) and 3 others; status signed, last action 2026-07-01 (Effective Date) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-HB1261-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 1261
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide
- Status: signed
- Chamber: House
- Introduced: 2026-02-09
- Last action: 2026-07-01, Effective Date
- Sponsors: Chas Cannon (Republican), Robert Dickey (Republican), Spencer Frye (Democrat), David Huddleston (Republican), Brad Thomas (Republican), Bruce Williamson (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: no
- Roll calls: 3 (174 yes, 85 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Local tax relief for electric utilities: benefit, low. Georgia law creates a local property tax exemption for eligible electric utility inventory held for normal business use. The county or city must adopt the exemption, and local voters must approve it. Covered goods and parts must be destined for building, improving, repairing, or maintaining Georgia…

## Sponsors and cosponsors

- Sponsor: Chas Cannon (Republican), House
- Sponsor: Robert Dickey (Republican), House
- Sponsor: Spencer Frye (Democrat), House
- Sponsor: David Huddleston (Republican), House
- Sponsor: Brad Thomas (Republican), House
- Sponsor: Bruce Williamson (Republican), House
- Cosponsor: Matt Brass (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-20 | Senate | PASSAGE | pass | 45 | 0 | 4 |
| 2026-03-20 | Senate | MOTION TO ENGROSS | pass | 29 | 19 | 3 |
| 2026-03-06 | House | PASSAGE | pass | 100 | 66 | 7 |

## Actions (16)

- 2026-07-01: Effective Date
- 2026-05-11: House Date Signed by Governor (House)
- 2026-05-11: Act 483
- 2026-04-06: House Sent to Governor (House)
- 2026-03-20: Senate Engrossed (Senate)
- 2026-03-20: Senate Third Read (Senate)
- 2026-03-20: Senate Passed/Adopted (Senate)
- 2026-03-19: Senate Read Second Time (Senate)
- 2026-03-18: Senate Committee Favorably Reported (Senate)
- 2026-03-09: Senate Read and Referred (Senate)
- 2026-03-06: House Third Readers (House)
- 2026-03-06: House Passed/Adopted (House)
- 2026-03-03: House Committee Favorably Reported (House)
- 2026-02-11: House Second Readers (House)
- 2026-02-10: House First Readers (House)
- 2026-02-09: House Hopper (House)

## Bill text

- HB 1261/AP* (v3): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/246940)

## 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 1261/AP* (v3) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/246940)

## 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-HB1261-2025-2026 (as of 2026-10-19).