# Georgia HB 141: Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns

Georgia HB 141, Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns, is a 2025-2026 Regular Session House bill sponsored by Mandi Ballinger (Republican), Chas Cannon (Republican), Brent Cox (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-HB141-2025-2026
- 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 141
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns
- Status: signed
- Chamber: House
- Introduced: 2025-01-28
- Last action: 2026-07-01, Effective Date
- Sponsors: Mandi Ballinger (Republican), Chas Cannon (Republican), Brent Cox (Republican), Trey Kelley (Republican), Martin Momtahan (Republican), Noel Williams (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: no
- Roll calls: 4 (266 yes, 62 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Businesses can use accountant statements for taxes: benefit, low. Georgia businesses and practitioners can choose sworn statements from certified public accountants to help local governments calculate occupation taxes. These statements can replace tax returns or other financial records. They can also replace tax returns when gross receipts are divided among local…

## Sponsors and cosponsors

- Sponsor: Mandi Ballinger (Republican), House
- Sponsor: Chas Cannon (Republican), House
- Sponsor: Brent Cox (Republican), House
- Sponsor: Trey Kelley (Republican), House
- Sponsor: Martin Momtahan (Republican), House
- Sponsor: Noel Williams (Republican), House
- Cosponsor: Jason Anavitarte (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-02 | Senate | PASSAGE | pass | 51 | 0 | 4 |
| 2026-03-27 | Senate | MOTION TO TABLE REMAINING LEGISLATION ON THE RULES CALENDAR | pass | 26 | 22 | 5 |
| 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 |   |
| 2025-03-03 | House | PASSAGE | pass | 158 | 16 | 1 |

## Actions (24)

- 2026-07-01: Effective Date
- 2026-05-11: House Date Signed by Governor (House)
- 2026-05-11: Act 435
- 2026-04-10: House Sent to Governor (House)
- 2026-04-02: Senate Taken from Table (Senate)
- 2026-04-02: Senate Third Read (Senate)
- 2026-04-02: Senate Passed/Adopted (Senate)
- 2026-03-31: Senate Taken from Table (Senate)
- 2026-03-31: Senate Tabled (Senate)
- 2026-03-27: Senate Tabled (Senate)
- 2026-03-18: Senate Committee Favorably Reported (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)
- 2025-03-13: Senate Read Second Time (Senate)
- 2025-03-11: Senate Committee Favorably Reported (Senate)
- 2025-03-04: Senate Read and Referred (Senate)
- 2025-03-03: House Third Readers (House)
- 2025-03-03: House Passed/Adopted By Substitute (House)
- 2025-02-19: House Committee Favorably Reported By Substitute (House)
- 2025-01-30: House Second Readers (House)
- 2025-01-29: House First Readers (House)
- 2025-01-28: House Hopper (House)

## Bill text

- HB 141/AP* (v6): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249035)

## 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 141/AP* (v6) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249035)

## 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-HB141-2025-2026 (as of 2026-10-19).