All Roll Calls
Yes: 261 • No: 22
GeorgiaHB 2902025-2026 Regular SessionHouseWALLET
Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
Sponsored By: Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican), David Wilkerson (Democrat), Bruce Williamson (Republican)
Signed by Governor
Ways & MeansFinanceGeneral Bill
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 2 costs, 1 mixed.
Expensing limits for small businesses, 2010-2014
For Georgia returns in 2010–2013, small businesses can expense up to $250,000. The phase-out starts at $800,000. For 2014, the expensing limit is $500,000 and the phase-out starts at $2,000,000. These amounts apply to Section 179 expensing on Georgia returns for those years.
Georgia drops some federal business tax breaks
For Georgia taxes in 2024 and later, some federal business tax rules do not apply. Georgia treats several sections as not in effect or uses older versions of the rules. Areas affected include depreciation and expensing, interest limits, net operating losses, R&D costs, and other business and investor items. If you relied on newer federal breaks, your Georgia taxable income may be higher.
Georgia syncs to 2025 federal tax code
Beginning 2024-01-01, Georgia uses the federal tax code as updated by laws passed through 2025-01-01. Federal rules enacted by that date but starting later also take effect in Georgia on the same federal date. The Act takes effect when signed and repeals any Georgia laws that conflict. Depending on those federal changes, your Georgia taxes can go up or down.
No interest on certain tax refunds
Georgia applies certain federal refund-claim rules but pays no interest on those refunds. This covers claims filed under the listed federal provisions. This rule applies to tax years that start on or after 2024-01-01.
Sponsors & Cosponsors
Sponsors
Shaw Blackmon
Republican • House
John Carson
Republican • House
Trey Kelley
Republican • House
David Wilkerson
Democrat • House
Bruce Williamson
Republican • House
Cosponsors
John Albers
Republican • Senate
Roll Call Votes
Senate vote • 3/25/2025
PASSAGE
Yes: 54 • No: 0
Senate vote • 3/25/2025
MOTION TO ENGROSS: HB 92, HB 290
Yes: 31 • No: 22
House vote • 3/3/2025
PASSAGE
Yes: 176 • No: 0
Actions Timeline
House Date Signed by Governor
5/14/2025HouseAct 370
5/14/2025Effective Date
5/14/2025House Sent to Governor
4/7/2025HouseSenate Engrossed
3/25/2025SenateSenate Third Read
3/25/2025SenateSenate Passed/Adopted
3/25/2025SenateSenate Read Second Time
3/13/2025SenateSenate Committee Favorably Reported
3/11/2025SenateSenate Read and Referred
3/4/2025SenateHouse Third Readers
3/3/2025HouseHouse Passed/Adopted
3/3/2025HouseHouse Committee Favorably Reported
2/26/2025HouseHouse Second Readers
2/10/2025HouseHouse First Readers
2/6/2025HouseHouse Hopper
2/5/2025House
Bill Text
HB 290/AP* (v4)
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