Revenue & Finance (272)
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Date of Last Recorded Action: 3/22/2019

HB 0014 InactiveClarification - All Fees Collected By the Sheriff Go To General Fund Jeff Jones
5/1/2017 Effective Date Judiciary Judiciary
2017/01/13-Report 2017/03/10 - Report Debra Nesbit Forfeitures, Fees, and Fine Add Ons Public Safety and Courts
Revenue & Finance Sheriff
During the 2010 legislative session, a bill was passed and enacted dealing with juries.  Inadvertently, language requiring sheriffs to remit fees collected to the county within 30 days of receipt was deleted from this particular code section.  This legislation simply adds the language back. 
HB 0031 InactiveJefferson County; Board of Commissioners; levy additional ad valorem tax; provide nonbinding advisory referendum Brian Prince
1/24/2017 Effective Date Intragovernmental Coordination State and Local Governmental Operations
2017/01/12_TEST 2017/01/12_TEST 2 Health and Human Services Hospital Authority Local Legislation
Property Tax Revenue & Finance
HB 0033 NeutralNo Illegal Immigants or non-Georgians on certain Local Boards or Authorities Brad Raffensperger
1/12/2017 House Second Readers Judiciary -
2017/01/12_TEST 2017/01/12_TEST 2 2017/01/13-Report Econ. Dev. & Transportation Economic Development
General County Government Health and Human Services Hospital Authority Immigration Preemption
Revenue & Finance Todd Edwards

This preemption legislation establishes additional requirements on individuals (other than ex officio or nonvoting members) appointed to county or city boards, commissions or authorities that establish policy, spend public funds, levy taxes or impose or collect fees or charges.  In order to be eligible for such an appointment, the individual must be a U.S. citizen or national, a lawful permanent resident or an alien having lawful status in the U.S.  The individual must also be a legal resident of Georgia, unless he or she resides in another state but owns an interest in business in Georgia or is employed in Georgia.  These qualifications do not apply to active duty members of the armed forces or an immediate family member of an active duty member of the armed forces.  The body making the appointment (i.e., the board of commissioners) is responsible for determining whether an individual meets these qualifications.

HB 0043 InactiveAmended FY 17 Supplemental Budget David Ralston
2/15/2017 Effective Date Appropriations Appropriations
Appropriations Debra Nesbit Econ. Dev. & Transportation General County Government Health and Human Services
Nat. Res. & the Environment Public Safety and Courts Revenue & Finance
This legislation contains amendments to the State's current budget for fiscal year 2016-2017.  It is generally referred to as the "supplemental budget."  For a summary of this bill click here.
HB 0044 InactiveFY 18 Big Budget David Ralston
5/1/2017 Effective Date Appropriations Appropriations
Appropriations Debra Nesbit Econ. Dev. & Transportation General County Government Health and Human Services
Nat. Res. & the Environment Public Safety and Courts Revenue & Finance
This legislation contains the State's budget for fiscal year 2017-2018.  For a summary of the budget, click here.
HB 0054 SupportTax Credits for Donations to Rural Hospitals Geoff Duncan
3/30/2017 House Withdrawn, Recommitted Ways & Means -
2017/01/13-Report Debra Nesbit Health and Human Services Hospital Authority Revenue & Finance
This legislation increases the income tax credit and reporting requirements for donations to rural hospitals.  Increases the total amount available for tax credits to $60 million for FY 17, FY 18 and FY 19.
HB 0059 NeutralIncome Tax Credits for Certified Historic Structures Ron Stephens
3/29/2018 House Disagreed Senate Amend or Sub Ways & Means Finance
2017/01/27-Report 2018/03/16 Report Econ. Dev. & Transportation Economic Development General County Government
Land Use/Zoning Larry Ramsey Revenue & Finance
This legislation changes the income tax credit for rehabilitation of historic structures. As amended in the Senate, this bill would increase the maximum the tax credit to $40 million in any year for a certified historic structure. The bill would prohibit the sale or transfer to other parties.
HB 0062 SupportInternet and Out-of-State Retail Sales - Definition of "Dealer" and related Court Proceedings Jay Powell
1/24/2017 House Withdrawn, Recommitted Ways & Means -
Civil Procedure General County Government Government Immunity Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill is a companion bill to HB 61. For sales tax purposes, the definition of "dealer" is amended to add two categories of retailers: 1) any retailer that obtains gross revenues of over $250,000 in a year from sales of tangible personal property (whether delivered physically or electronically) in Georgia, and 2) any retailer that conducts 200 or more such sales in a calendar year. The bill would authorize the Department of Revenue to bring court action to determine whether a company is a "dealer" as defined above, and would also authorize direct appeals of trial court decisions on that issue.
HB 0069 Support"Less Developed Area" Tax Credits - Reporting Requirements Paulette Braddock
1/25/2017 House Second Readers Ways & Means -
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill requires the state revenue commissioner to prepare a report regarding the income tax credit for business enterprises in counties designated as less developed areas. That existing program allows higher income tax credits for the least developed counties. The reports called for in this bill are to be made for 2019-2024 and are to specify items such as the number of employers claiming the credit, the number and value of credits, and estimated economic impact.
HB 0070 Support"Less Developed Area" Tax Credits - Classification Change for Counties with High Levels of Commuters Paulette Braddock
1/25/2017 House Second Readers Ways & Means -
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill redesignates any county to a lower economic development tier when at least 70 percent of the county's workforce commutes outside the county for work. The effect of this change is that businesses creating jobs within a county meeting this percentage would be entitled to higher income tax credits that would otherwise apply.
HB 0073 SupportRevitalization Zone Income Tax Credits Penny Houston
5/8/2017 Effective Date Ways & Means Finance
2017/01/27-Report Econ. Dev. & Transportation Economic Development Larry Ramsey Revenue & Finance
This bill provides an income tax credit to businesses that establish new locations within revitalization zones designated by the Commissioners of the Department of Community Affairs and Department of Economic Development.  To be eligible for revitalization zone status, counties and/or cities must have a population of less than 15,000 and must show economic distress based upon poverty rate, downtown area vacancies or blight.  Additionally, the county and/or city must identify a concentration of historic commercial structures, a feasibility study or market analysis identifying business activities to be supported, and a master or strategic plan to assist private and public investment. 
HB 0081 SupportHospital Authorities and Contractors Intercept Income Tax Returns to Pay Medical Bills Tom McCall
3/1/2018 Senate Read and Referred Ways and Means Finance
2017/01/27-Report 2018/02/23 Report 2018/03/2 Report Clerk of Court Debra Nesbit
Forfeitures, Fees, and Fine Add Ons Health and Human Services Hospital Authority Indigent Health Care Juveniles
Magistrate Court Probate Court Public Safety and Courts Revenue & Finance State Court
Superior Court
This legislation allows health care facilties created, formed or operated on behalf of a hospital authority to intercept tax refunds to pay outstanding medical bills. 
HB 0085 NeutralForest Land Conservation Valuation - Appraisal Methodology Jay Powell
1/1/2019 Effective Date Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/02/24 - Report 2017/03/06 - Report 2018/02/23 Report
2018/03/23 Report Larry Ramsey Property Tax Revenue & Finance
The substitute version of this bill changes the method of valuation of forest land conservation property by uncoupling that valuation from 2008 values as existing law provides. Instead, the valuation would first change to 2016 values and then reset every 3 years thereafter. In addition, this bill creates a new appraisal methodology for valuation of non-covenant timberland property (defined as property with the primary purpose of commercial timber production).The Department of Revenue (DOR) will develop a methodology each year for valuing such property via actual income data for such properties. However, the resulting values could not be less than 175% of the corresponding FLPA value for that property. DOR is allowed to withhold 3 percent administrative fee from FLPA assistance grants to counties, cities, or school districts. The bill is contingent upon ratification of an enabling constitutional amendment, HR 51. Local assessors and taxpayers would have the right to appeal DOR's appraisal methodology.
HB 0093 NeutralSale and Use Tax Refunds - No Interest Payable John Corbett
3/29/2018 Senate Conference Committee Appointed 56th, 52nd, 30th Ways & Means Finance
2017/01/27-Report 2017/02/03-Report 2017/03/06 - Report 2017/03/24 - Report 2018/03/16 Report
2018/03/23 Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes refund procedures for purchasers with a certificate or exemption letter from the state revenue commissioner. If the certificate has been obtained but not used prior to a purchase, any refund of sales tax is made without interest. Under present law, no interest is due on refunds only if a certificate had not been obtained and used prior to a purchase. As amended, this bill adds requirements for certain large purchasers who may directly pay sales tax rather than pay sales tax to their vendors. The Senate added the text of SB 378 (Measuring Success Act) and SB 432 (repeal of certain tax exemptions). 
HB 0115 EvaluatingTaxi and Limousine Services - Vehicle Decals Alan Powell
1/26/2017 House Second Readers Ways & Means -
2017/01/27-Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill redefines the term 'for hire vehicle' to include limousine carriers and tax services and to exclude ride share networks and ride share network drivers. Beginning July 1, 2017, 'for hire vehicles' will pay an annual $300.00 decal fee, in lieu of the current master license fees for such services. This bill would maintain the current state (57%) and local (43%) split of such fees. Fares generated from passengers in 'for hire vehicles' displaying the decal will not be subject to state or local sales tax.
HB 0117 InactiveSales and Use Taxes - Voluntary Contributions for Admission to Events not Taxable Sam Watson
5/1/2017 Effective Date Ways & Means Finance
2017/01/27-Report Larry Ramsey Revenue & Finance Sales Tax-Local
This bill changes the definition of 'retail sale' for purposes of sales and use taxation by excluding from the definition a voluntary contribution for admission to places of amusement, sports, or entertainment.
HB 0118 NeutralFantasy Contests Act Trey Kelley
3/27/2018 Senate Tabled Ways & Means Regulated Industries and Utilities
Larry Ramsey Revenue & Finance Sales Tax-Local

This bill would authorize and regulate fantasy sports leagues, including the payment of registration fees by fantasy contest operators to the Department of Revenue. Entry fees for participation in fantasy leagues would be exempt from sales taxes.

HB 0125 OpposeSales and Use Taxes - Exemption for Equipment for Boat Repairs/Maintenance Exceeding $500,000 Ron Stephens
7/1/2017 Effective Date Ways & Means Finance
2017/01/27-Report 2017/03/17 - Report 2017/03/24 - Report Larry Ramsey Revenue & Finance
Sales Tax-Local
As amended in the Senate Finance Committee, this bill caps the maximum sales tax on equipment, etc. for boat repairs at $35,000. Annual reporting would be required on the economic impacts of businesses qualifying for sales tax exemptions over this amount. This legislation would sunset in 2020.
HB 0132 InactiveFulton County Industrial District; repeal amendment Roger Bruce
5/9/2017 Veto V2 Intragovernmental Coordination State and Local Governmental Operations
Econ. Dev. & Transportation Economic Development General County Government Local Legislation Property Tax
Revenue & Finance
HB 0134 InactiveSingle County T-SPLOST Reforms James Epps
5/1/2017 Effective Date Ways & Means Finance
2017/02/17-Report 2017/02/24 - Report 2017/03/06 - Report 2017/03/17 - Report 2017/03/24 - Report
Kathleen Bowen Revenue & Finance Sales Tax-Local Transportation Funding

This legislation adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law. This bill allows Single County T-SPLOST to fund state transportation projects and removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. It also permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent and allows cities to bond their T-SPLOST projects. Lastly, the bill clarifies that after January 1, 2018, Regional T-SPLOST and a Single County T-SPLOST cannot be on the ballot at the same time.

A more detailed description of HB 134 can be found here.

HB 0137 NeutralRestriction of Contingency Fees for Appointed Assistant District Attorneys in Forfeiture Action Scot Turner
3/7/2018 Senate Committee Favorably Reported By Substitute Judiciary Judiciary
Clerk of Court Criminal Procedure Debra Nesbit District Attorneys Forfeitures, Fees, and Fine Add Ons
Public Safety and Courts Revenue & Finance
This legislation prohibits district attorneys from compensating appointed assistant district attorneys on a contingent basis by percentage of assets realized from a forfeiture.
HB 0145 NeutralSales and Use Taxes - Jet Fuel Sales at Qualifying Airport John Carson
3/30/2017 House Withdrawn, Recommitted Ways & Means -
2017/01/27-Report Airports Larry Ramsey Revenue & Finance Sales Tax-Local
This bill provides an exemption from sales tax of jet fuel sales at a "qualifying airport" (defined so as to only include Hartsfield-Jackson International Airport) to the extent such fuel is consumed outside of Georgia. The bill establishes that, for purposes of this exemption, all fuel for intrastate flights is consumed in Georgia, and 55% of fuel for interstate flights is consumed in Georgia. This limited exemption applies only to state sales and use taxes, and not to local sales and use taxes.
HB 0146 NeutralRequirement for Local Governments to Provide Cancer Benefit to All Firefighters Micah Gravley
1/1/2018 Effective Date Insurance State and Local Governmental Operations
2017/01/27-Report 2017/02/03-Report 2017/02/10 - Report 2017/02/17-Report 2017/03/06 - Report
2017/03/10 - Report 2017/03/17 - Report Debra Nesbit Fire Services General County Government
Insurance Insurance Public Safety and Courts Revenue & Finance
This legislation requires fire departments to purchase insurance coverage on each firefighter to pay claims for cancer diagnosed after serving at least 12 consecutive months as a firefighter in the department if the cancer or treatment makes them unable to perform their firefighter duties.
HB 0150 NeutralState Road and Tollway Authority: Failure to Pay Alan Powell
7/1/2018 Effective Date Transportation Transportation
Econ. Dev. & Transportation Forfeitures, Fees, and Fine Add Ons Kathleen Bowen Public Safety and Courts Revenue & Finance
Traffic Enforcement Transportation
This legislation allows the State Road and Tollway Authority to place a hold on the motor vehicle registration of a vehicle upon which a toll was not paid.  It also allows for setoff of the amount owed on income tax refunds.
HB 0155 NeutralMusical Investment Act Amy Carter
1/1/2018 Effective Date Ways & Means Finance
Econ. Dev. & Transportation Economic Development Intern 1 Revenue & Finance
This legislation provides an income tax credit for production companies that invest in certain musical or theatrical performances in Georgia.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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