# Georgia HB 229: Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions

Georgia HB 229, Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions, is a 2025-2026 Regular Session House bill sponsored by Buddy DeLoach (Republican), Demetrius Douglas (Democrat), Yasmin Neal (Democrat) and 3 others; status failed, last action 2026-03-27 (Senate Engrossed); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-HB229-2025-2026
- 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 229
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions
- Status: failed
- Chamber: House
- Introduced: 2025-02-04
- Last action: 2026-03-27, Senate Engrossed
- Sponsors: Buddy DeLoach (Republican), Demetrius Douglas (Democrat), Yasmin Neal (Democrat), Alan Powell (Republican), Mitchell Scoggins (Republican), Steve Tarvin (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 3 (251 yes, 20 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Buddy DeLoach (Republican), House
- Sponsor: Demetrius Douglas (Democrat), House
- Sponsor: Yasmin Neal (Democrat), House
- Sponsor: Alan Powell (Republican), House
- Sponsor: Mitchell Scoggins (Republican), House
- Sponsor: Steve Tarvin (Republican), House
- Cosponsor: Greg Dolezal (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-27 | Senate | MOTION TO ENGROSS: HB 229, HB 583, HB 960, HB 1070 | pass | 31 | 18 | 6 |
| 2026-03-27 | Senate | PASSAGE BY SUBSTITUTE | pass | 51 | 0 | 4 |
| 2025-03-03 | House | PASSAGE | pass | 169 | 2 | 2 |

## Actions (12)

- 2026-03-27: Senate Engrossed (Senate)
- 2026-03-27: Senate Third Read (Senate)
- 2026-03-27: Senate Passed/Adopted By Substitute (Senate)
- 2026-03-25: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-03-25: Senate Read Second Time (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)
- 2025-02-06: House Second Readers (House)
- 2025-02-05: House First Readers (House)
- 2025-02-04: House Hopper (House)

## Bill text

- Sen Ctee Sub LC 59 0463S (v7): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/247277)

## 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
- [Sen Ctee Sub LC 59 0463S (v7) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/247277)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB229-2025-2026 (as of 2026-10-19).