HB 1199 Georgia House · 2025-2026 Regular Session

Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

Summary

A BILL to be entitled an Act to amend Code Section 48-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding revenue and taxation, so as to revise the definition of the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" to incorporate certain provisions of the federal law into Georgia law; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

House Passage

Feb 2026

Senate Passage

Mar 2026

Signed into Law

Mar 2026

Introduced Feb 5, 2026 Signed Mar 20, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

LC 44 3431S/RCS → HB 1199/AP* · 4 edits

MODERATE

The bill was revised to reflect its passage by both legislative chambers, expanding its scope to include new tax incentives for overtime and tips, a sunset provision for those exemptions, and a $100 million cap on tax credits for low-income buildings. It also updated the effective date for incorporating federal tax laws to January 1, 2025, and adjusted the timeline for when pending federal tax provisions become effective in Georgia.

Scope change

The bill's scope expanded from solely updating federal tax definitions to include specific new tax exemptions for wages (overtime and tips), a cap on low-income building tax credits, and a temporary suspension of motor fuel tax collection.

SCOPE

The bill's purpose was updated to include exemptions for income taxes on overtime and tips, a sunset provision for those exemptions, a cap on tax credits for qualified low-income buildings, and a temporary suspension of motor fuel tax collection.

DEFINITION

The effective date for incorporating federal tax law provisions into Georgia law was updated from January 1, 2024, to January 1, 2025.

FISCAL

A new provision was added to limit the aggregate annual amount of tax credits for qualified low-income buildings to $100 million for the years 2026 through 2028.

TIMELINE

The timeline for when federal tax provisions enacted but not yet effective as of January 1, 2025, will become effective for Georgia taxation was updated to align with federal dates.

Floor votes · Senate Mar 12, 2026 · House Feb 20, 2026

How they voted

28–16

Passed · 4 other

Total votes 48

Mar 12, 2026

D Democratic19

16 Nay 3

84% Nay

R Republican29

28 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 20, 2026

Signed into law

Act 375

upper

Mar 20, 2026

Signed into law

House Date Signed by Governor

lower

Mar 19, 2026

Introduced

Senate Agreed House Amend or Sub

upper

Mar 18, 2026

Introduced

House Agreed Senate Amend or Sub As Amended

lower

Mar 12, 2026

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Mar 12, 2026

Upper · Passed

Senate Engrossed

upper

Mar 10, 2026

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Mar 4, 2026

Committee

Senate Recommitted

upper

Feb 26, 2026

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Feb 24, 2026

Committee

Senate Read and Referred

upper

Feb 20, 2026

Lower · Passed

House Passed/Adopted By Substitute

lower

Feb 11, 2026

Lower · Passed

House Committee Favorably Reported

lower

Feb 5, 2026

Introduced

House Hopper

lower

4 primary · 0 co-sponsors