GeorgiaHB 2232025-2026 Regular SessionHouseWALLET

Revenue and taxation; exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene

Sponsored By: James Burchett (Republican), Chuck Efstration (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Will Wade (Republican)

Signed by Governor

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 5 benefits, 0 costs, 0 mixed.

Lower taxes on Helene farm assistance

Georgia excludes qualifying Hurricane Helene farm-loss grants from state taxable income for tax years beginning and ending within 2025–2029. The federal grant program must specifically address Helene agricultural losses and be administered by Georgia, its agencies, or USDA. Georgia also excludes federal crop insurance proceeds for Helene-damaged or destroyed crops for tax years beginning and ending in 2025. Both exclusions apply only to amounts included in federal adjusted gross income or federal taxable income.

Farms save sales tax on repairs

Georgia broadens tax-exempt farm inputs, including seeds, feed, fertilizer, veterinary drugs, fencing, pesticides, beekeeping supplies, packaging, and processing refrigerants. Through December 31, 2025, qualified farm producers also buy eligible repair or replacement building materials without sales tax. Materials must serve greenhouses or structures and fixtures used only for animal production in an agricultural operation. Contractors owe no use tax when producers buy these materials tax-free and supply them for installation into real property.

Tax credits help timber owners replant

Georgia creates a credit covering 100% of qualifying Hurricane Helene timber losses, capped at $550 per affected acre. Eligible owners grew timber for business or profit on September 24, 2024, in the 66 designated emergency counties. Losses must occur September 24–December 31, 2024, and be included in a claimed and allowed federal casualty-loss deduction. Owners must apply for preapproval by December 31, 2025; requests above the $200 million program cap are reduced proportionally. The department checks application completeness within 30 days and issues eligible preapproval certificates by January 31, 2026. Owners claim the credit in the year they complete restoration or replanting, with a December 31, 2030 claim deadline. Restoration must leave every affected acre adequately stocked. Alternatively, same-county replanting must yield at least 90% of the loss value, using September 25, 2024 timber market conditions. Owners must attach certification and supporting records to their state tax return. Excess credits are refundable to the original loss owner, and unused credits carry forward for 10 years. Credits can be sold or transferred once to one Georgia taxpayer for at least 60% of their value. Sellers must notify the department within 30 days and provide required records. Buyers cannot receive refunds, and transfers do not extend claim deadlines or remaining carryforward periods. The department can inspect property with advance notice and recover improper credits. It can also charge owners for credit-related audits, up to the credit amount claimed.

Local tax relief for damaged timber

Participating local governments waive standing-timber property taxes for the final quarter of 2024 and every quarter of 2025. Eligible timber must be severely damaged or destroyed by Helene in counties designated under FEMA-4830-DR as of November 4, 2024. The property must qualify as timberland and contain timber ordinarily sold or harvested. Each local government must approve relief by resolution or ordinance, and owners must submit the required certification. Covered taxes already paid must be refunded; unpaid taxes must be waived and bills updated. The State Forestry Commission sets damage standards and prepares a certification form within 10 days of the provision’s effective date. It can audit properties at local tax officials’ request, and improper claims can lead to tax recovery.

State grants support local timber tax relief

Georgia provides grants to eligible local governments that approve Helene timber-tax relief, subject to a specific state appropriation. Governments must lie wholly or partly within the designated FEMA disaster area. Grants offset losses for the final quarter of 2024 and all quarters of 2025. Amounts reflect estimated revenue losses, past timber-tax revenue, and estimated timber damage. Each grant is capped at the government’s average timber-tax revenue for 2021–2023. Grants stay out of the property-value calculation used to set the required local five-mill school-funding share. The market value of timber actually harvested or sold still counts in that calculation.

Sponsors & Cosponsors

Cosponsors

Russ Goodman
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 405 • No: 24

House vote • 3/21/2025

Agree to Senate Substitute

Yes: 153 • No: 0 • Other: 9

Senate vote • 3/18/2025

MOTION TO ENGROSS: HB 90, HB 223, HR 32

Yes: 29 • No: 23 • Other: 1

Senate vote • 3/18/2025

PASSAGE BY SUBSTITUTE

Yes: 50 • No: 1 • Other: 1

House vote • 2/18/2025

PASSAGE

Yes: 173 • No: 0 • Other: 2

Actions Timeline

House Date Signed by Governor
5/8/2025House
Act 70
5/8/2025
Effective Date
5/8/2025
House Sent to Governor
4/7/2025House
House Agreed Senate Amend or Sub
3/21/2025House
Senate Engrossed
3/18/2025Senate
Senate Third Read
3/18/2025Senate
Senate Passed/Adopted By Substitute
3/18/2025Senate
Senate Read Second Time
3/13/2025Senate
Senate Committee Favorably Reported By Substitute
3/11/2025Senate
Senate Read and Referred
2/19/2025Senate
House Third Readers
2/18/2025House
House Passed/Adopted By Substitute
2/18/2025House
House Committee Favorably Reported By Substitute
2/13/2025House
House Second Readers
2/5/2025House
House First Readers
2/4/2025House
House Hopper
2/3/2025House

Bill Text

HB 223/AP* (v8)
PDF

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