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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.

2025: Helene crop insurance untaxed

For tax year 2025, Georgia does not tax federal crop insurance payments for Hurricane Helene crop damage. The exclusion only covers the part included in your federal income. Report total proceeds and the portion included in federal income to compute the Georgia exclusion.

Georgia excludes Helene farm grants

For tax years 2025–2029, Georgia does not tax federal or state‑administered disaster grants for Helene farm losses. The exclusion only covers the part already included in your federal income. Keep records of total payments and the portion included in your federal return.

Refundable credit for timber losses

You can claim a refundable Georgia income tax credit equal to 100% of your timber casualty loss, up to $550 per affected acre. Losses must be from 9/24/2024–12/31/2024 on timber you were growing in the 66 Helene disaster counties named 10/29/2024. You must get preapproval based on losses by 12/31/2025; the total program is capped at $200 million and may be prorated. You can claim after required restoration or replanting is finished; preapprovals must be certified by 1/31/2026, and you must claim by 12/31/2030. Extra credit can be refunded to the original claimant or carried forward 10 years; you may sell the credit once.

Timber owners get local tax waiver

Local governments can waive timber taxes for the last quarter of 2024 and all of 2025. Your timber must be in Georgia’s FEMA-4830-DR Helene disaster area and be severely damaged or destroyed. Your local government must adopt a resolution and you must file a State Forestry Commission certification. If you already paid, you get a refund or an updated bill. The Forestry Commission sets the rules within 10 days, can audit claims, and can recapture wrong relief.

State backfills local timber tax losses

The state provides grants to local governments that adopt the temporary timber tax waiver. Grants need a specific appropriation, are based on estimated losses and damage, and cannot exceed the local average 2021–2023 timber‑tax receipts. These grants are not counted in the school funding digest. The relief does not change the rule that timber harvest value is still added to the digest.

Sponsors & Cosponsors

Sponsors

  • James Burchett

    Republican • House

  • Chuck Efstration

    Republican • House

  • Matthew Gambill

    Republican • House

  • Soo Hong

    Republican • House

  • Lauren McDonald III

    Republican • House

  • Will Wade

    Republican • House

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

Senate vote • 3/18/2025

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

Yes: 29 • No: 23

Senate vote • 3/18/2025

PASSAGE BY SUBSTITUTE

Yes: 50 • No: 1

House vote • 2/18/2025

PASSAGE

Yes: 173 • No: 0

Actions Timeline

  1. House Date Signed by Governor

    5/8/2025House

  2. Act 70

    5/8/2025

  3. Effective Date

    5/8/2025

  4. House Sent to Governor

    4/7/2025House

  5. House Agreed Senate Amend or Sub

    3/21/2025House

  6. Senate Engrossed

    3/18/2025Senate

  7. Senate Third Read

    3/18/2025Senate

  8. Senate Passed/Adopted By Substitute

    3/18/2025Senate

  9. Senate Read Second Time

    3/13/2025Senate

  10. Senate Committee Favorably Reported By Substitute

    3/11/2025Senate

  11. Senate Read and Referred

    2/19/2025Senate

  12. House Third Readers

    2/18/2025House

  13. House Passed/Adopted By Substitute

    2/18/2025House

  14. House Committee Favorably Reported By Substitute

    2/13/2025House

  15. House Second Readers

    2/5/2025House

  16. House First Readers

    2/4/2025House

  17. House Hopper

    2/3/2025House

Bill Text

  • HB 223/AP* (v8)

    PDF

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