# Georgia SB 430: Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide

Georgia SB 430, Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide, is a 2025-2026 Regular Session Senate bill sponsored by John Albers (Republican), Jason Anavitarte (Republican), Max Burns (Republican) and 3 others; status signed, last action 2026-07-01 (Effective Date) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-SB430-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 430
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-28
- Last action: 2026-07-01, Effective Date
- Sponsors: John Albers (Republican), Jason Anavitarte (Republican), Max Burns (Republican), Randy Robertson (Republican), Carden Summers (Republican), Larry Walker (Republican)
- Cosponsors: 1
- Subjects: Ways & Means, Finance, General Bill
- Touches household money: no
- Roll calls: 4 (301 yes, 22 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Military museums qualify for tourism tax funding: benefit, low. Georgia’s hotel-motel tax rules include military museums as eligible tourism projects. These include institutions that preserve, display, and explain U.S. armed-forces history. The attraction must be physical, open to the public, improve destination appeal, support visitors’ experience, and be used…
- Local tourism groups gain protection against replacement: mixed, low. Every Georgia local government levying a hotel-motel tax faces rules for replacing its designated private nonprofit tourism group. The law removes the former threshold: more than $500,000 collected in any of the three preceding fiscal years. A change requires agreement with the current group or app…
- Stronger oversight of local tourism tax spending: mixed, low. Taxpayers, innkeepers, and private nonprofits can file complaints about hotel-motel tax spending or compliance with state rules. The Hotel Motel Tax Performance Review Board must meet quarterly and hold hearings within 90 days of department receipt. The department must notify interested parties of…

## Sponsors and cosponsors

- Sponsor: John Albers (Republican), Senate
- Sponsor: Jason Anavitarte (Republican), Senate
- Sponsor: Max Burns (Republican), Senate
- Sponsor: Randy Robertson (Republican), Senate
- Sponsor: Carden Summers (Republican), Senate
- Sponsor: Larry Walker (Republican), Senate
- Cosponsor: Ron Stephens (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-03 | Senate | AGREE TO HOUSE SUBSTITUTE | pass | 53 | 0 | 2 |
| 2026-03-25 | House | PASSAGE | pass | 169 | 0 | 5 |
| 2026-02-24 | Senate | MOTION TO ENGROSS | pass | 30 | 22 | 3 |
| 2026-02-24 | Senate | PASSAGE BY SUBSTITUTE | pass | 49 | 0 | 4 |

## Actions (17)

- 2026-07-01: Effective Date
- 2026-05-11: Senate Date Signed by Governor (Senate)
- 2026-05-11: Act 493
- 2026-04-10: Senate Sent to Governor (Senate)
- 2026-04-02: Senate Agreed House Amend or Sub (Senate)
- 2026-03-25: House Third Readers (House)
- 2026-03-25: House Passed/Adopted By Substitute (House)
- 2026-03-18: House Committee Favorably Reported By Substitute (House)
- 2026-02-26: House Second Readers (House)
- 2026-02-25: House First Readers (House)
- 2026-02-24: Senate Engrossed (Senate)
- 2026-02-24: Senate Third Read (Senate)
- 2026-02-24: Senate Passed/Adopted By Substitute (Senate)
- 2026-02-20: Senate Read Second Time (Senate)
- 2026-02-19: Senate Committee Favorably Reported By Substitute (Senate)
- 2026-01-29: Senate Read and Referred (Senate)
- 2026-01-28: Senate Hopper (Senate)

## Bill text

- SB 430/AP* (v9): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/249105)

## 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
- [SB 430/AP* (v9) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/249105)

## 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-SB430-2025-2026 (as of 2026-10-19).