# Georgia HB 290: Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

Georgia HB 290, Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican) and 2 others; status signed, last action 2025-05-14 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB290-2025-2026
- 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 290
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
- Status: signed
- Chamber: House
- Introduced: 2025-02-05
- Last action: 2025-05-14, House Date Signed by Governor
- Sponsors: Shaw Blackmon (Republican), John Carson (Republican), Trey Kelley (Republican), David Wilkerson (Democrat), Bruce Williamson (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: yes
- Roll calls: 3 (261 yes, 22 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Georgia updates tax rules with exceptions: mixed, medium. For tax years starting January 1, 2024, or later, Georgia generally uses federal tax laws enacted through January 1, 2025. Federal rules not yet effective start in Georgia on their federal start dates. Georgia keeps older rules for research costs, business interest deductions, and certain losses, w…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: John Carson (Republican), House
- Sponsor: Trey Kelley (Republican), House
- Sponsor: David Wilkerson (Democrat), House
- Sponsor: Bruce Williamson (Republican), House
- Cosponsor: John Albers (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-25 | Senate | MOTION TO ENGROSS: HB 92, HB 290 | pass | 31 | 22 | 2 |
| 2025-03-25 | Senate | PASSAGE | pass | 54 | 0 |   |
| 2025-03-03 | House | PASSAGE | pass | 176 | 0 | 2 |

## Actions (16)

- 2025-05-14: House Date Signed by Governor (House)
- 2025-05-14: Act 370
- 2025-05-14: Effective Date
- 2025-04-07: House Sent to Governor (House)
- 2025-03-25: Senate Engrossed (Senate)
- 2025-03-25: Senate Third Read (Senate)
- 2025-03-25: Senate Passed/Adopted (Senate)
- 2025-03-13: Senate Read Second Time (Senate)
- 2025-03-11: Senate Committee Favorably Reported (Senate)
- 2025-03-04: Senate Read and Referred (Senate)
- 2025-03-03: House Third Readers (House)
- 2025-03-03: House Passed/Adopted (House)
- 2025-02-26: House Committee Favorably Reported (House)
- 2025-02-10: House Second Readers (House)
- 2025-02-06: House First Readers (House)
- 2025-02-05: House Hopper (House)

## Bill text

- HB 290/AP* (v4): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/237149)

## 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 290/AP* (v4) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/237149)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB290-2025-2026 (as of 2026-10-12).