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GeorgiaHB 3602025-2026 Regular SessionHouseWALLET

Revenue and taxation; rehabilitation of historic structures; revise tax credit

Sponsored By: Shaw Blackmon (Republican), Chuck Efstration (Republican), Scott Holcomb (Democrat), Todd Jones (Republican), Ron Stephens (Republican), Bruce Williamson (Republican)

Became Law

Ways & MeansEconomic Development and TourismGeneral Bill

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Early credit for non-home historic buildings

Taxpayers preapproved for Georgia’s historic rehabilitation credit for tax year 2027 or 2028 can choose to claim it in 2026. This option applies only to certified structures other than historic homes. To claim early, the building must have a certificate of occupancy on or before July 1, 2026. If you claim in 2026 and were preapproved for 2027, you can claim up to 90% of the original amount; for 2028 preapprovals, up to 85%. You can also wait and claim the full credit in your original year.

Sponsors & Cosponsors

Sponsors

  • Shaw Blackmon

    Republican • House

  • Chuck Efstration

    Republican • House

  • Scott Holcomb

    Democrat • House

  • Todd Jones

    Republican • House

  • Ron Stephens

    Republican • House

  • Bruce Williamson

    Republican • House

Cosponsors

  • Clint Dixon

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 486 • No: 59

House vote • 4/4/2025

Agree to Senate Amendment

Yes: 158 • No: 5

Senate vote • 4/4/2025

PASSAGE AS AMENDED

Yes: 49 • No: 6

Senate vote • 3/31/2025

MOTION FOR RECONSIDERATION

Yes: 51 • No: 4

Senate vote • 3/28/2025

PASSAGE

Yes: 26 • No: 24

Senate vote • 3/28/2025

MOTION TO REMOVE FROM THE TABLE

Yes: 34 • No: 17

House vote • 3/6/2025

PASSAGE

Yes: 168 • No: 3

Actions Timeline

  1. Effective Date

    7/1/2025

  2. House Date Signed by Governor

    5/14/2025House

  3. Act 262

    5/14/2025

  4. House Sent to Governor

    4/9/2025House

  5. Senate Taken from Table

    4/4/2025Senate

  6. Senate Reconsidered Passed/Adopted As Amended

    4/4/2025Senate

  7. House Agreed Senate Amend or Sub

    4/4/2025House

  8. Senate Tabled

    4/2/2025Senate

  9. Senate Reconsidered

    3/31/2025Senate

  10. Senate Taken from Table

    3/28/2025Senate

  11. Senate Lost

    3/28/2025Senate

  12. Senate Notice to Reconsider

    3/28/2025Senate

  13. Senate Third Read

    3/25/2025Senate

  14. Senate Tabled

    3/25/2025Senate

  15. Senate Read Second Time

    3/18/2025Senate

  16. Senate Committee Favorably Reported

    3/13/2025Senate

  17. Senate Read and Referred

    3/10/2025Senate

  18. House Third Readers

    3/6/2025House

  19. House Passed/Adopted By Substitute

    3/6/2025House

  20. House Committee Favorably Reported By Substitute

    2/26/2025House

  21. House Second Readers

    2/12/2025House

  22. House First Readers

    2/11/2025House

  23. House Hopper

    2/10/2025House

Bill Text

  • HB 360/AP* (v9)

    PDF

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