# Georgia HB 376: Income tax; rehabilitation of certified structures; increase amount of tax credits Georgia HB 376, Income tax; rehabilitation of certified structures; increase amount of tax credits, is a 2025-2026 Regular Session House bill sponsored by Debbie Buckner (Democrat), Leesa Hagan (Republican), Scott Hilton (Republican) and 3 others; status vetoed, last action 2026-05-12 (House Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-HB376-2025-2026 - 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 376 - State: Georgia - Session: 2025-2026 Regular Session - Title: Income tax; rehabilitation of certified structures; increase amount of tax credits - Status: vetoed - Chamber: House - Introduced: 2025-02-10 - Last action: 2026-05-12, House Date Signed by Governor - Sponsors: Debbie Buckner (Democrat), Leesa Hagan (Republican), Scott Hilton (Republican), Steven Sainz (Republican), Ron Stephens (Republican), Patty Marie Stinson (Democrat) - Cosponsors: 1 - Subjects: Ways & Means, Economic Development and Tourism, General Bill - Touches household money: yes - Roll calls: 4 (389 yes, 41 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Extra tax help for rural buildings: benefit, low. Certified buildings other than historic homes get an extra credit equal to 10% of qualifying rehabilitation costs. The building must be in a county with fewer than 50,000 people under the 2010 or a future census. For approvals starting January 1, 2026, this brings the total rate to 30%, including t… - Higher credit caps for building projects: benefit, low. For certified buildings other than historic homes, the yearly statewide credit cap rises from $30 million to $60 million. The usual limit per building is $5 million in a tax year. Qualifying job-creating projects get a higher maximum of $15 million, up from $10 million. Within two years after the b… - Historic home credits end in 2030: cost, high. Historic home rehabilitation credits cover 25% of qualifying costs, or 30% for homes in a target area. Costs must exceed the lesser of $25,000 or half the property's adjusted basis; target-area homes must exceed $5,000. At least 5% of qualifying costs must cover exterior work during the qualifying… - Lower credits and stricter building requirements: cost, low. For certified buildings other than historic homes, credits approved starting January 1, 2026, cover 20% of qualifying costs. Earlier approvals keep the 25% rate. Qualifying costs must exceed the greater of $25,000 or the property's adjusted basis, replacing the prior $5,000 threshold. At least 5% m… ## Sponsors and cosponsors - Sponsor: Debbie Buckner (Democrat), House - Sponsor: Leesa Hagan (Republican), House - Sponsor: Scott Hilton (Republican), House - Sponsor: Steven Sainz (Republican), House - Sponsor: Ron Stephens (Republican), House - Sponsor: Patty Marie Stinson (Democrat), House - Cosponsor: Mike Hodges (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-23 | House | Agree to Senate Substitute | pass | 152 | 10 | 11 | | 2026-03-18 | Senate | MOTION TO ENGROSS: HB 376, HB 1159 | pass | 30 | 20 | 5 | | 2026-03-18 | Senate | PASSAGE BY SUBSTITUTE | pass | 46 | 2 | 2 | | 2026-03-04 | House | PASSAGE | pass | 161 | 9 | 7 | ## Actions (20) - 2026-05-12: House Date Signed by Governor (House) - 2026-05-12: Veto V2 - 2026-04-06: House Sent to Governor (House) - 2026-03-23: House Agreed Senate Amend or Sub (House) - 2026-03-18: Senate Engrossed (Senate) - 2026-03-18: Senate Third Read (Senate) - 2026-03-18: Senate Passed/Adopted By Substitute (Senate) - 2026-03-16: Senate Read Second Time (Senate) - 2026-03-12: Senate Committee Favorably Reported By Substitute (Senate) - 2026-03-06: Senate Read and Referred (Senate) - 2026-03-04: House Third Readers (House) - 2026-03-04: House Passed/Adopted By Substitute (House) - 2026-02-24: House Withdrawn, Recommitted (House) - 2026-02-24: House Committee Favorably Reported By Substitute (House) - 2026-02-18: House Committee Favorably Reported By Substitute (House) - 2025-04-04: House Withdrawn, Recommitted (House) - 2025-03-03: 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 376/AP* (v12): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/247113) ## 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 376/AP* (v12) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/247113) ## 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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-HB376-2025-2026 (as of 2026-10-12).