Legislation Assigned to the Senate Finance Committee (45)
Use the drop down to the left to select the next 25 bills to display.

Date of Last Recorded Action: 3/16/2020

HB 0035 NeutralSales Tax Exemption on Poultry Diagnostic and Disease Monitoring Services Sam Watson
7/1/2019 Effective Date Ways and Means Finance -
2019/01/31 Report 2019/02/15 Report 2019/02/22 Report 2019/03/15 Report Larry Ramsey
This legislation exempts state and local sales tax on poultry diagnostic and disease monitoring services provided by a nonprofit 501(c)(5) organization.
HB 0085 SupportOrgan Procurement Organizations Sales Tax Exemption Penny Houston
4/2/2019 House Disagreed Senate Amend or Sub Ways and Means Finance -
2019/01/31 Report 2019/02/15 Report 2019/03/15 Report 2019/03/29 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill would grant a sales tax exemption to nonprofit organ procurement organizations, similar to the existing to the sales tax exemption for blood banks. The text of this bill was added to SB 104.
HB 0101 NeutralExpand Sales Tax Exemption on All-terrain Vehicles Jason Ridley
7/1/2019 Effective Date Ways and Means Finance -
2019/01/31 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This legislation would expand the sales tax exemption on 4-wheel all-terrain vehicles to also include certain 3-wheel ATVs.
HB 0105 NeutralSales Tax Exemption - Ridesharing Sam Watson
8/5/2020 Effective Date Ways and Means Finance -
2020/02/28 Report 2020/03/06 Report 2020/03/13 Report 2020/06/19 Report Econ. Dev. & Transportation
Larry Ramsey Revenue & Finance Sales Tax-Local Transit
As introduced, this bill was limited to providing an income tax exemption for disaster relief payments associated with Hurricane Michael. As amended, the bill would exempt transportation services -- taxis, limos, and ridesharing such as Uber and Lyft -- from sales taxes, and replace that tax with a 50-cent per ride fee (25 cents for shared rides), subject to annual CPI adjustment. That fee would go to the state, with the stated intent that this money be used for transportation purposes, including transit; if not so appropriated, the fee would be reduced by 50% in the first year and repealed in the second such year. Because of constitutional limitations, the actual use of this money would be subject to the annual state budget process. Additionally, the bill would require that up to 10% of the state heavy-vehicle highway impact fee and $5/night fee on lodging be used for transit purposes.
HB 0168 NeutralSales Tax Exemptions - Nonprofit Health Centers Darlene Taylor
7/1/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/03/01 Report 2019/03/15 Report 2019/03/22 Report Larry Ramsey
Revenue & Finance Sales Tax-Local
This bill would extend the sales tax exemption for certain nonprofit health centers for an additional five years, through 2024.
HB 0182 SupportSales Tax on Out of State Vendors Brett Harrell
4/28/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/02/15 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report
2019/03/15 Report 2019/03/29 Report Larry Ramsey Revenue & Finance Sales Tax-Local
Under present law, out-of-state vendors that sell $250,000 or more of goods (or 200 or more transactions) into Georgia must either collect all sales taxes or send the purchaser and the Department of Revenue (DOR) annual notice of those purchases. This bill would lower that threshold to $100,000 or more and would eliminate the notice option, with the result that all such vendors will be required and remit to DOR all sales taxes.
HB 0183 NeutralAd Valorem Taxation - Right to Appeal when no Property Tax Return filed Brett Harrell
7/1/2019 Effective Date Ways and Means Finance -
2019/02/08 Report 2019/02/15 Report 2019/02/22 Report 2019/03/01 Report 2019/03/08 Report
Larry Ramsey Revenue & Finance
This bill provides that a taxpayer is not required to file an annual "return" for property before having the right to appeal the property's assessment.
HB 0220 SupportReauthorize Hazardous and Solid Waste Trust Funds Terry Rogers
6/30/2019 Effective Date Natural Resources and Environment Finance -
2019/02/15 Report 2019/02/22 Report 2019/03/08 Report 2019/03/15 Report 2019/03/29 Report
Kathleen Bowen Nat. Res. & the Environment Solid Waste
This legislation renews the fees that make up the Hazardous Waste Trust Fund (HWTF) and the Solid Waste Trust Fund (SWTF) for three years, from July 1, 2019 to July 1, 2022. 

Effective from July 1, 2020, until June 30, 2022, the  75¢ per ton of solid waste disposal fee would be reduced to 51¢ per ton. Effective from July 1, 2020, until June 30, 2022, the $1 fee imposed upon the retail sale of all new replacement tires would be reduced to 38¢ per tire sold. In effect, the fees are reduced by the percentages that were not appropriated for their intended purposes in the last completed fiscal year, 2018.

The HWTF and SWTF support efforts including clean-up of abandoned contaminated sites, leaking landfills, scrap tires and illegal dumps; in addition, funds go towards waste reduction and recycling programs. 

ACCG supports the reauthorization of both trust funds but is advocating for the successful passage of HR 164, a constitutional amendment that authorizes the Georgia General Assembly to establish, by statute, true and dedicated trust funds.
HB 0224 SupportTax Credits for Job Creation in Rural Counties Hugh Williamson
6/1/2019 Effective Date Ways and Means Finance -
2019/03/29 Report Kathleen Bowen
This legislation would allow certain rural and economically distressed counties to utilize the investment tax credit against payroll withholding. In addition, for certain rural and economically distressed counties, the number of jobs necessary to qualify for the quality jobs tax credit is lowered - creation of 10 new jobs in Tier 1 counties, creation of 25 new jobs in Tier 2 counties and at least 50 jobs created for all other counties.

This legislation defines "rural county" as a county that has a population of less than 50,000 with 10 percent or more of such population living in poverty based upon the most recent, reliable and applicable data published by the US Bureau of Census.  For a list of county tier rankings see here.
HB 0276 SupportSales Tax - Marketplace Facilitators Brett Harrell
4/1/2020 Effective Date Ways and Means Finance -
2019/02/15 Report 2019/03/01 Report 2019/03/08 Report 2019/03/22 Report 2019/03/29 Report
2020/01/17 Report 2020/01/31 Larry Ramsey Revenue & Finance Sales Tax-Local

This bill would expand the definition of "dealers" who are required to collect sales taxes to include "marketplace facilitators", such as online platforms that allow vendors to sell goods or services through those platforms. Annual sales via such a platform of $100,000 or more into Georgia would require the facilitator to collect and remit all state and local sales taxes on all such sales. Franchising operations that have at least $500 million in annual Georgia sales (such as large hotel chains) can decide to have their franchisees collect sales taxes rather than having the franchisor be considered a marketplace facilitator.

 

HB 0314 SupportBoat Titles Ron Stephens
7/1/2020 Effective Date Ways and Means Finance -
2019/02/15 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report
Larry Ramsey Revenue & Finance
This bill would require the issuance of ownership titles for all watercraft used in state waters. Title applications would be processed by the Georgia Department of Natural Resources. An amendment in House committee eliminated the proposed sales tax cap in boat sales as was proposed in the original version.
HB 0321 SupportExtension of the Hospital Provider Fee for Medicaid Financing Program and Transparency Requirements for Hospitals Jodi Lott
4/25/2019 Effective Date Appropriations Finance -
2019/03/29 Report Debra Nesbit Health and Human Services Hospital Authority
 This legislation extends the sunset provision for the hospital provider fee known as the "Medicaid Financing Program" as state match in pulling down edicaid dollars until June 30, 2025.  The bill also provides for reporting of donations to rural hospitals whereby donors receive a tax credit.
HB 0344 NeutralAd Valorem Tax Exemption - Habitat for Humanity Matthew Gambill
5/2/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report 2019/03/29 Report
Larry Ramsey Revenue & Finance Sales Tax-Local
This bill would exempt from property tax properties held by a 501(c)(3) corporation for building/repairing single-family homes that are then financed by that corporation to individuals via no-interest loans. In the event any property is not ultimately financed in that manner, all back taxes will be due. This bill is tailored specifically for Habitat for Humanity. It is subject to referendum approval in November 2020.
HB 0352 NeutralSales Tax Exemption - Projects of Regional Significance Albert Reeves
7/1/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2019/03/08 Report 2019/03/29 Report Econ. Dev. & Transportation
Larry Ramsey Revenue & Finance
This bill would extend through 2024 the existing sales tax exemption for projects of regional significance.
HB 0365 NegotiatingTaxation of Ride-Sharing Shaw Blackmon
6/26/2020 Senate - Senate Disagreed House Amend or Sub Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report
2019/03/29 Report Larry Ramsey Revenue & Finance
This bill originally addressed several changes to the title ad valorem tax (TAVT), including the TAVT rate and valuation of used cars sold by dealers. The Senate version of this bill completely replaced the above topic, and instead would exempt ride-shares (Uber, Lyft, etc.) from sales taxes and instead impose a 50-cent per ride fee on such rides.
HB 0378 SupportRental Car Excise Taxes - Collection by Marketplace Facilitators Hugh Williamson
3/10/2020 Senate Read and Referred Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2020/02/21 Report 2020/03/13 Report Larry Ramsey
Revenue & Finance
This bill would require collection of the local-option 3% rental car excise tax by any entity/online platform (a "marketplace facilitator") that facilitates the rental/leaseof 5 or more vehicles.
HB 0405 NeutralLevel 1 Freeport Exemption - Remanufacture of Goods David Knight
7/1/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report
Larry Ramsey Revenue & Finance
This bill amends the Level 1 Freeport Exemption to include goods held for remanufacture and repair. The bill would also allow such goods to be held by the taxpayer's affiliates without losing the exemption.
HB 0406 NeutralJoint Development Authorities - Annual Reporting for Tax Digest Purposes Hugh Williamson
5/7/2019 Effective Date Ways and Means Finance -
2019/02/22 Report 2019/03/01 Report 2019/03/08 Report 2019/03/15 Report Larry Ramsey
Property Tax Revenue & Finance
This bill would require joint development authorities to prepare annual reports of their activities, including all agreements that impact the taxability of authority-related properties. Such information is to be used by counties in the development of the annual equalized tax digest.
HB 0447 NegotiatingSales Tax Exemption On Jet Fuel Dominic Lariccia
1/13/2020 Senate Recommitted Ways and Means Finance -
2019/03/01 Report 2019/03/08 Report 2019/03/22 Report Airports Econ. Dev. & Transportation
Kathleen Bowen Revenue & Finance
The exemption of jet fuel from all (state and local) sales and use tax is continued through June 30, 2039. A new state excise tax of $0.005 per gallon is authorized to be levied on jet fuel. The intent of the use of funds from the new state excise tax is to support rural airports, per Governor Kemp's press release found here.

Throughout the session, ACCG joined the Georgia Airports Association in advocating for more funds and resources for our local airports. 
HB 0507 SupportAd Valorem Taxes - Criteria for Determination of Value Michael Wilensky
1/1/2020 Effective Date Ways and Means Finance -
2019/03/01 Report 2019/03/08 Report 2019/03/15 Report 2019/03/22 Report 2019/03/29 Report
Larry Ramsey Property Tax Revenue & Finance
 This bill changes certain terminology regarding the use of income data by tax assessors in the valuation of real property.
HB 0779 SupportTitle Ad Valorem Tax - Change Local Distribution Formula Shaw Blackmon
6/29/2020 Effective Date Ways and Means Finance -
2020/01/17 Report 2020/02/21 Report 2020/02/28 Report 2020/03/13 Report Larry Ramsey
Property Tax Revenue & Finance
 For vehicles registered to an address within city limits, this bill would change the distribution of the local share of title ad valorem taxes (TAVT). The county and city shares would reverse from their current percentages: the county would receive 23% (currently 28%) and the city would receive 28% (currently 23%). The school system would continue to get 49%, unless the city has a municipal school system. In that case, the city would get 49%, the school system would get 28%, and the county would get 23%. The distribution of the local share of TAVT for vehicles registered to an unincorporated address would not change (51% county, 49% schools).
HB 0807 NeutralOccupation Tax - Financial Information for Businesses in Multiple Jurisdictions Martin Momtahan
6/23/2020 Senate - Senate Read Second Time Ways and Means Finance -
2020/01/31 2020/02/21 Report 2020/03/13 Report Business and Occupation Tax Larry Ramsey
Revenue & Finance
 For businesses that operate in more than one jurisdiction and that are subject to a gross-receipts occupation tax, this bill would allow the submission of an affidavit from a CPA, rather than tax returns, regarding the proper allocation of gross receipts to the operations within each jurisdiction. The bill would also specify that regulatory fees must be used for funding the regulatory operations rather than general county operations. As amended in the Senate, the bill would clarify that local governments are not required to create separate accounts for such regulatory fees.
HB 0808 NeutralTitle Ad Valorem Tax - Loaner Vehicles Martin Momtahan
1/1/2021 Effective Date Transportation Finance -
2020/01/31 2020/02/07 2020/02/21 Report 2020/06/19 Report Larry Ramsey
Property Tax Revenue & Finance
Under existing law, dealer "loaner vehicles" are exempt from TAVT for so long as they are used as loaners vehicles for customers. As amended in committee, this bill would extend to 45 days (from the current 30 days) the amount of time that such a vehicle can be loaned to one customer without such vehicle being subject to TAVT. 
HB 0815 NeutralSales Tax Exemption - Public Water/Sewer Authorities Houston Gaines
3/9/2020 Senate Read and Referred Ways and Means Finance -
2020/01/31 2020/02/28 Report 2020/03/06 Report Larry Ramsey Revenue & Finance
Sales Tax-Local
This bill would exempt from sales taxes purchases made by governmental authorities that provide water and/or sewer services. 
HB 0829 NeutralAd Valorem School Taxes - Assessment at 20% of Value Ron Stephens
3/4/2020 Senate Read and Referred Ways and Means Finance -
2020/02/28 Report 2020/03/06 Report Larry Ramsey Property Tax Revenue & Finance
 This bill would authorize local referenda on assessing properties owned by persons 65 or older at 20% of fair market value (as opposed to the usual 40%) for purposes of school taxes only. This bill would be contingent on passage of a constitutional amendment (see HR 962) to authorize this non-uniform method of property assessment.
Green background on status indicates a bill has been acted on the last recorded legislative day.








Copyright @1996-2015 Association County Commissioners of Georgia