Income tax credit; business enterprises for leased motor vehicles; repeal and reserve
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 repeal and reserve an income tax credit for business enterprises for leased motor vehicles; to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations; to repeal sales and use tax exemptions for certain admissions to view film or videotapes and the sale of certain machinery and equipment used to improve air quality; to provide for related matters; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2026
House Passage
Mar 2025
Senate Passage
Mar 2026
Signed into Law
May 2026
Introduced Jan 29, 2025
Signed May 5, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
LC 50 1165S/hcs
→
HB 165/AP*
·
5 edits
MODERATE
The bill has been completely rewritten to shift from a standard income tax deduction to a sales tax exemption for manufactured homes. This change expands the tax break to apply to the purchase price of specific manufactured homes rather than reducing income tax liability for all taxpayers.
Scope change
The scope changed from a general income tax provision applicable to all Georgia residents to a specific sales tax exemption limited to the purchase of qualifying manufactured homes.
SCOPE
The bill's purpose changed from providing a standard income tax deduction to providing a 50% sales tax exemption on manufactured homes.
DEFINITION
New definitions were added to specify that a 'manufactured home' must be transportable, contain specific systems, have an angled roof, and contain at least 650 square feet.
REQUIREMENT
New requirements mandate that sellers must file a Certificate of Permanent Location within 30 days of the sale to maintain the tax exemption.
ENFORCEMENT
Enforcement mechanisms were added, allowing the commissioner to recover 1.5 times the exempted tax amount if the seller fails to file the required certificate.
TIMELINE
The effective date was changed from January 1, 2024, to July 1, 2026, and the applicability clause was removed.
Floor votes · Senate Mar 19, 2026 · House Mar 3, 2025
How they voted
39–0
Passed · 8 other
Total votes 47
Mar 19, 2026
D
Democratic18
72% Yea
R
Republican29
89% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
18
Key actions
8
Committee
5
Amendments
1
May 5, 2026
Signed into law
Act 407
upper
May 5, 2026
Signed into law
House Date Signed by Governor
lower
Mar 31, 2026
Introduced
House Agreed Senate Amend or Sub
lower
Mar 19, 2026
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Mar 19, 2026
Upper · Passed
Senate Engrossed
upper
Mar 10, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Jan 12, 2026
Committee
Senate Recommitted
upper
Mar 13, 2025
Upper · Passed
Senate Committee Favorably Reported
upper
Mar 4, 2025
Committee
Senate Read and Referred
upper
Mar 3, 2025
Lower · Passed
House Passed/Adopted By Substitute
lower
Feb 26, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Jan 29, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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