# Georgia HB 360: Revenue and taxation; rehabilitation of historic structures; revise tax credit

Georgia HB 360, Revenue and taxation; rehabilitation of historic structures; revise tax credit, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Chuck Efstration (Republican), Scott Holcomb (Democrat) and 3 others; status signed, last action 2025-07-01 (Effective Date); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-HB360-2025-2026
- 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 360
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Revenue and taxation; rehabilitation of historic structures; revise tax credit
- Status: signed
- Chamber: House
- Introduced: 2025-02-10
- Last action: 2025-07-01, Effective Date
- Sponsors: Shaw Blackmon (Republican), Chuck Efstration (Republican), Scott Holcomb (Democrat), Todd Jones (Republican), Ron Stephens (Republican), Bruce Williamson (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Economic Development and Tourism, General Bill
- Touches household money: yes
- Roll calls: 6 (486 yes, 59 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Earlier, smaller tax credits for building renovations: mixed, high. Taxpayers preapproved for Georgia rehabilitation tax credits for 2027 or 2028 can claim them in 2026 instead. This option covers certified rehabilitation of structures other than historic homes. The structure must receive a certificate of occupancy on or before July 1, 2026. Claims in 2026 are capp…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: Chuck Efstration (Republican), House
- Sponsor: Scott Holcomb (Democrat), House
- Sponsor: Todd Jones (Republican), House
- Sponsor: Ron Stephens (Republican), House
- Sponsor: Bruce Williamson (Republican), House
- Cosponsor: Clint Dixon (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-04 | House | Agree to Senate Amendment | pass | 158 | 5 | 7 |
| 2025-04-04 | Senate | PASSAGE AS AMENDED | pass | 49 | 6 |   |
| 2025-03-31 | Senate | MOTION FOR RECONSIDERATION | pass | 51 | 4 | 1 |
| 2025-03-28 | Senate | MOTION TO REMOVE FROM THE TABLE | pass | 34 | 17 |   |
| 2025-03-28 | Senate | PASSAGE | pass | 26 | 24 | 1 |
| 2025-03-06 | House | PASSAGE | pass | 168 | 3 | 6 |

## Actions (23)

- 2025-07-01: Effective Date
- 2025-05-14: House Date Signed by Governor (House)
- 2025-05-14: Act 262
- 2025-04-09: House Sent to Governor (House)
- 2025-04-04: Senate Taken from Table (Senate)
- 2025-04-04: Senate Reconsidered Passed/Adopted As Amended (Senate)
- 2025-04-04: House Agreed Senate Amend or Sub (House)
- 2025-04-02: Senate Tabled (Senate)
- 2025-03-31: Senate Reconsidered (Senate)
- 2025-03-28: Senate Taken from Table (Senate)
- 2025-03-28: Senate Lost (Senate)
- 2025-03-28: Senate Notice to Reconsider (Senate)
- 2025-03-25: Senate Third Read (Senate)
- 2025-03-25: Senate Tabled (Senate)
- 2025-03-18: Senate Read Second Time (Senate)
- 2025-03-13: Senate Committee Favorably Reported (Senate)
- 2025-03-10: Senate Read and Referred (Senate)
- 2025-03-06: House Third Readers (House)
- 2025-03-06: House Passed/Adopted By Substitute (House)
- 2025-02-26: House Committee Favorably Reported By Substitute (House)
- 2025-02-12: House Second Readers (House)
- 2025-02-11: House First Readers (House)
- 2025-02-10: House Hopper (House)

## Bill text

- HB 360/AP* (v9): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/239323)

## 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 360/AP* (v9) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/239323)

## 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-HB360-2025-2026 (as of 2026-10-12).