# Georgia HB 165: Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

Georgia HB 165, Income tax credit; business enterprises for leased motor vehicles; repeal and reserve, is a 2025-2026 Regular Session House bill sponsored by Mike Cameron (Republican), Lehman Franklin (Republican), Spencer Frye (Democrat) and 3 others; status signed, last action 2026-07-01 (Effective Date); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB165-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 165
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Income tax credit; business enterprises for leased motor vehicles; repeal and reserve
- Status: signed
- Chamber: House
- Introduced: 2025-01-29
- Last action: 2026-07-01, Effective Date
- Sponsors: Mike Cameron (Republican), Lehman Franklin (Republican), Spencer Frye (Democrat), Rick Townsend (Republican), Bill Werkheiser (Republican), Al Williams (Democrat)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 4 (417 yes, 23 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Manufactured home tax break with permanent-location rules: mixed, high. Beginning July 1, 2026, Georgia exempts half the price of a qualifying manufactured home from sales and use taxes statewide. The home must have a permanent chassis, an angled roof, and at least 650 square feet. It must be designed as a dwelling, transportable in sections, and contain plumbing, heat…

## Sponsors and cosponsors

- Sponsor: Mike Cameron (Republican), House
- Sponsor: Lehman Franklin (Republican), House
- Sponsor: Spencer Frye (Democrat), House
- Sponsor: Rick Townsend (Republican), House
- Sponsor: Bill Werkheiser (Republican), House
- Sponsor: Al Williams (Democrat), House
- Cosponsor: Chuck Hufstetler (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-31 | House | Agree to Senate Substitute | pass | 166 | 3 | 6 |
| 2026-03-19 | Senate | MOTION TO ENGROSS | pass | 32 | 20 | 2 |
| 2026-03-19 | Senate | PASSAGE BY SUBSTITUTE | pass | 46 | 0 | 6 |
| 2025-03-03 | House | PASSAGE | pass | 173 | 0 | 2 |

## Actions (19)

- 2026-07-01: Effective Date
- 2026-05-05: House Date Signed by Governor (House)
- 2026-05-05: Act 407
- 2026-04-10: House Sent to Governor (House)
- 2026-03-31: House Agreed Senate Amend or Sub (House)
- 2026-03-19: Senate Engrossed (Senate)
- 2026-03-19: Senate Third Read (Senate)
- 2026-03-19: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-10: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-01-12: Senate Recommitted (Senate)
- 2025-03-18: Senate Read Second Time (Senate)
- 2025-03-13: 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)
- 2025-02-26: House Committee Favorably Reported By Substitute (House)
- 2025-02-03: House Second Readers (House)
- 2025-01-30: House First Readers (House)
- 2025-01-29: House Hopper (House)

## Bill text

- HB 165/AP* (v8): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/248622)

## 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 165/AP* (v8) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/248622)

## 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-HB165-2025-2026 (as of 2026-10-12).