HB 1135 Georgia House · 2025-2026 Regular Session

Education; participate in federal tax credit program for contributions of individuals to scholarship granting organizations; provide

Summary

A BILL to be entitled an Act to amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to provide for the State of Georgia to participate in the federal tax credit program for contributions of individuals to scholarship granting organizations; to prohibit state agencies from promulgating rules or regulations; to make conforming changes; to amend Code Section 48-7-29.16 of the Official Code of Georgia Annotated, relating to tax credits for contributions to student scholarship organizations, so as to make a conforming change; to provide for legislative intent; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 2, 2026 Last action Mar 3, 2026

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What changed between versions

LC 49 2535/a → LC 49 2766S/hs · 3 edits

MINOR

The bill was converted from a regular House Bill to a House Substitute Bill, indicating it was amended by the Ways & Means Committee. The most significant change is in Section 2(d), which now explicitly prohibits state agencies from adopting rules that expand, interpret, limit, or deviate from federal law regarding the federal tax credit. The language around the state revenue commissioner's notice requirements was also expanded to include certification of authority and specify the date set by the Treasury Secretary.

Scope change

The bill's scope remains focused on Georgia's participation in the federal tax credit program for scholarship granting organizations, but the enforcement language was strengthened to prevent state agencies from creating conflicting regulations.

REQUIREMENT

Section 2(d) was modified to explicitly prohibit state agencies from adopting rules that expand, interpret, limit, or are not aligned with federal law, regulations, and guidance related to the federal tax credits.

The notice requirements for the state revenue commissioner were expanded to include certification of authority and specify that the notice must be provided on or before the date set by the secretary of the treasury.

TECHNICAL

The bill title was changed from 'H. B. 1135' to 'H. B. 1135 (SUB)' to reflect that it is a substitute bill offered by the Ways & Means Committee.

Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 3, 2026

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Feb 2, 2026

Introduced

House Hopper

lower

6 primary · 0 co-sponsors