Sales and use tax; manufactured homes; revise and expand exemption
Summary
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2026
House Passage
Feb 2025
Senate Passage
Feb 2026
Signed into Law
May 2026
Introduced Jan 27, 2025
Signed May 6, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
LC 50 1114S/hcs
→
HB 134/AP*
·
4 edits
MODERATE
The bill was completely rewritten to shift focus from a sales tax exemption for manufactured homes to a new income tax credit program for forestry manufacturing facilities. This change expands the scope to support businesses that use wood fiber and forest-derived biomass, replacing the previous rules that applied only to specific types of mobile homes.
Scope change
The bill's scope changed from a consumer sales tax break for manufactured homes to a business incentive program for forestry manufacturers and related industries.
SCOPE
Removed all provisions regarding a 50% sales tax exemption for manufactured homes and the requirements for converting them to real property.
DEFINITION
Added a new definition for 'forestry manufacturing' to include businesses using domestically sourced virgin timber to create forest products, renewable fuels, or bio-based chemicals.
ELIGIBILITY
Established new eligibility criteria for a tax credit based on the number of new full-time jobs created and the county's employment tier, with requirements for wage levels and health insurance coverage.
TIMELINE
Set the effective date for the new tax credit program to apply to taxable years beginning on or after January 1, 2026.
Floor votes · Senate Apr 2, 2025 · House Feb 26, 2025
How they voted
31–23
Passed · 1 other
Total votes 55
Apr 2, 2025
D
Democratic22
100% Nay
R
Republican33
93% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
22
Key actions
8
Committee
5
Amendments
2
May 6, 2026
Signed into law
Act 427
upper
May 6, 2026
Signed into law
House Date Signed by Governor
lower
Mar 31, 2026
Introduced
Senate Agreed House Amend or Sub
upper
Mar 31, 2026
Introduced
House Agreed Senate Amend or Sub As Amended
lower
Feb 12, 2026
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Feb 10, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Jan 12, 2026
Committee
Senate Recommitted
upper
Apr 2, 2025
Upper · Passed
Senate Engrossed
upper
Mar 20, 2025
Upper · Passed
Senate Committee Favorably Reported
upper
Feb 27, 2025
Committee
Senate Read and Referred
upper
Feb 26, 2025
Lower · Passed
House Passed/Adopted By Substitute
lower
Feb 19, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Jan 27, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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