# Georgia HB 134: Sales and use tax; manufactured homes; revise and expand exemption Georgia HB 134, Sales and use tax; manufactured homes; revise and expand exemption, is a 2025-2026 Regular Session House bill sponsored by James Burchett (Republican), Beth Camp (Republican), John Corbett (Republican) and 3 others; status signed, last action 2026-07-01 (Effective Date) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/GA-HB134-2025-2026 - 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 134 - State: Georgia - Session: 2025-2026 Regular Session - Title: Sales and use tax; manufactured homes; revise and expand exemption - Status: signed - Chamber: House - Introduced: 2025-01-27 - Last action: 2026-07-01, Effective Date - Sponsors: James Burchett (Republican), Beth Camp (Republican), John Corbett (Republican), Rick Jasperse (Republican), David Jenkins (Republican), Noel Williams (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Finance, General Bill - Touches household money: no - Roll calls: 5 (428 yes, 46 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Forestry manufacturers get investment tax breaks: benefit, medium. For taxable years beginning in 2026 through 2030, certified forestry manufacturers get credits for qualifying property bought or acquired. Credits equal 15% of property costs in tier 1 counties, 10% in tier 2, and 3% in tiers 3 and 4. For recycling, pollution-control or prevention, and defense-to-d… - More forestry businesses qualify for tax credits: benefit, low. The law adds qualifying Georgia forestry manufacturers to state income tax-credit programs, including the rural business program. The changes generally cover taxable years beginning in 2026 through 2030. Each business location needs Revenue Department certification, with advice from the State Fores… - Forestry tax credits face spending limits: cost, medium. Effective July 1, 2026, the law sets limits applying to taxable years beginning on or after January 1, 2026. Total forestry-manufacturer credits across the covered programs are capped at $250 million. Within that total, job and tier 3–4 investment credits for forestry manufacturers in those countie… - Forestry credit sales carry reporting rules: mixed, low. Forestry manufacturers can sell or transfer qualifying claimed but unused credits to another Georgia taxpayer, in full or part. Eligible credits come from taxable years beginning January 1, 2026, through December 31, 2030. Credits earned in one taxable year can be transferred only once, though that… - Forestry job credits have conflicting dates: mixed, low. The law adds existing forestry manufacturers to an extra annual $500 credit for each eligible new full-time job. It names taxable years 2026–2030, but also limits eligible job creation to taxable years 2006–2010, leaving newer jobs' eligibility unclear. Jobs must be Georgia-based, last at least 35… ## Sponsors and cosponsors - Sponsor: James Burchett (Republican), House - Sponsor: Beth Camp (Republican), House - Sponsor: John Corbett (Republican), House - Sponsor: Rick Jasperse (Republican), House - Sponsor: David Jenkins (Republican), House - Sponsor: Noel Williams (Republican), House - Cosponsor: Blake Tillery (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-31 | House | Agree to Senate Sub as Am | pass | 156 | 5 | 12 | | 2026-03-31 | Senate | AGREE TO HOUSE AMENDMENT TO SENATE SUBSTITUTE | pass | 50 | 0 | 3 | | 2026-02-12 | Senate | PASSAGE BY SUBSTITUTE | pass | 31 | 17 | 4 | | 2025-04-02 | Senate | MOTION TO ENGROSS: SB 214, HB 66, HB 79, HB 129, HB 134, HB 141, HB 370, HB 397, HB 445, HB 463, HB 532, HB 586, HB 652 | pass | 31 | 24 | | | 2025-02-26 | House | PASSAGE | pass | 160 | 0 | 4 | ## Actions (22) - 2026-07-01: Effective Date - 2026-05-06: House Date Signed by Governor (House) - 2026-05-06: Act 427 - 2026-04-10: House Sent to Governor (House) - 2026-03-31: House Agreed Senate Amend or Sub As Amended (House) - 2026-03-31: Senate Agreed House Amend or Sub (Senate) - 2026-02-12: Senate Third Read (Senate) - 2026-02-12: Senate Passed/Adopted By Substitute (Senate) - 2026-02-10: Senate Committee Favorably Reported By Substitute (Senate) - 2026-01-12: Senate Taken from Table (Senate) - 2026-01-12: Senate Recommitted (Senate) - 2025-04-02: Senate Engrossed (Senate) - 2025-04-02: Senate Tabled (Senate) - 2025-03-21: Senate Read Second Time (Senate) - 2025-03-20: Senate Committee Favorably Reported (Senate) - 2025-02-27: Senate Read and Referred (Senate) - 2025-02-26: House Third Readers (House) - 2025-02-26: House Passed/Adopted By Substitute (House) - 2025-02-19: House Committee Favorably Reported By Substitute (House) - 2025-01-29: House Second Readers (House) - 2025-01-28: House First Readers (House) - 2025-01-27: House Hopper (House) ## Bill text - HB 134/AP* (v10): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/248654) ## 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 134/AP* (v10) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/248654) ## 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) - [Georgia bills](https://policyrisk.com/states/georgia/bills) - [Georgia state hub](https://policyrisk.com/states/georgia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-HB134-2025-2026 (as of 2026-10-19).