HB 248 Georgia House · 2025-2026 Regular Session

Income tax; tax credit for certain expenses incurred by taxpayers for certain geothermal machinery installations at residential dwellings; provide

Summary

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain expenses incurred by taxpayers for certain geothermal machinery installations at residential dwellings; to provide for definitions; to provide for terms and conditions; to provide for a sunset date; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2026

House Passage

Mar 2025

Senate Passage

Mar 2026

Governor

Introduced Feb 4, 2025 Last action Mar 31, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

LC 50 1178S/hs → LC 50 1178S/hcs · 2 edits

MINOR

The bill text was reformatted to include a committee substitute header and the sponsor representatives' names. The substantive legislative content, including the tax credit for geothermal machinery, definitions, and procedural requirements, remains unchanged.

Scope change

No change to the bill's scope or applicability.

TECHNICAL

Added a header identifying the document as a committee substitute and listed the sponsoring representatives.

Removed the committee attribution line stating that the House Committee on Ways and Means offered the substitute.

Floor votes · Senate Mar 31, 2026 · House Mar 6, 2025

How they voted

35–8

Passed · 4 other

Total votes 47

Mar 31, 2026

D Democratic18

11 Yea 5 Nay 2

61% Yea

R Republican29

24 Yea 3 Nay 2

82% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 31, 2026

Upper · Passed

Senate Engrossed

upper

Mar 27, 2026

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Mar 10, 2025

Committee

Senate Read and Referred

upper

Mar 6, 2025

Lower · Passed

House Passed/Adopted By Substitute

lower

Feb 26, 2025

Lower · Passed

House Committee Favorably Reported By Substitute

lower

Feb 4, 2025

Introduced

House Hopper

lower

5 primary · 0 co-sponsors