# Georgia HB 223: 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 Georgia HB 223, 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, is a 2025-2026 Regular Session House bill sponsored by James Burchett (Republican), Chuck Efstration (Republican), Matthew Gambill (Republican) and 3 others; status signed, last action 2025-05-08 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-HB223-2025-2026 - 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 223 - State: Georgia - Session: 2025-2026 Regular Session - Title: 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 - Status: signed - Chamber: House - Introduced: 2025-02-03 - Last action: 2025-05-08, House Date Signed by Governor - Sponsors: James Burchett (Republican), Chuck Efstration (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Will Wade (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Finance, General Bill - Touches household money: yes - Roll calls: 4 (405 yes, 24 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Lower taxes on Helene farm assistance: benefit, high. 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 fe… - Farms save sales tax on repairs: benefit, high. 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 sale… - Tax credits help timber owners replant: benefit, high. 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… - Local tax relief for damaged timber: benefit, low. 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… - State grants support local timber tax relief: benefit, low. 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. Amount… ## Sponsors and cosponsors - Sponsor: James Burchett (Republican), House - Sponsor: Chuck Efstration (Republican), House - Sponsor: Matthew Gambill (Republican), House - Sponsor: Soo Hong (Republican), House - Sponsor: Lauren McDonald III (Republican), House - Sponsor: Will Wade (Republican), House - Cosponsor: Russ Goodman (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-21 | House | Agree to Senate Substitute | pass | 153 | 0 | 9 | | 2025-03-18 | Senate | MOTION TO ENGROSS: HB 90, HB 223, HR 32 | pass | 29 | 23 | 1 | | 2025-03-18 | Senate | PASSAGE BY SUBSTITUTE | pass | 50 | 1 | 1 | | 2025-02-18 | House | PASSAGE | pass | 173 | 0 | 2 | ## Actions (17) - 2025-05-08: House Date Signed by Governor (House) - 2025-05-08: Act 70 - 2025-05-08: Effective Date - 2025-04-07: House Sent to Governor (House) - 2025-03-21: House Agreed Senate Amend or Sub (House) - 2025-03-18: Senate Engrossed (Senate) - 2025-03-18: Senate Third Read (Senate) - 2025-03-18: Senate Passed/Adopted By Substitute (Senate) - 2025-03-13: Senate Read Second Time (Senate) - 2025-03-11: Senate Committee Favorably Reported By Substitute (Senate) - 2025-02-19: Senate Read and Referred (Senate) - 2025-02-18: House Third Readers (House) - 2025-02-18: House Passed/Adopted By Substitute (House) - 2025-02-13: House Committee Favorably Reported By Substitute (House) - 2025-02-05: House Second Readers (House) - 2025-02-04: House First Readers (House) - 2025-02-03: House Hopper (House) ## Bill text - HB 223/AP* (v8): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/236896) ## 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 223/AP* (v8) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/236896) ## 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-HB223-2025-2026 (as of 2026-10-12).