Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ga/2025-26/hb-360.md

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+---
+type: "Bill"
+title: "Revenue and taxation; rehabilitation of historic structures; revise tax credit"
+description: "A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise a tax credit for the rehabilitation of historic structures; to authorize the credit to be claimed in the taxable year the year a certificate of occupancy is obtained for certain preapproved rehabilitations; to provide for related matters; to repeal conflicting laws; and for other purposes."
+jurisdiction: "us/states/ga"
+legislature: "Georgia General Assembly"
+session: "2025_26"
+identifier: "HB 360"
+citation: "Georgia HB 360 (2025_26)"
+classification: ["bill"]
+subjects: ["PROPERTY", "REVENUE AND TAXATION"]
+status: "enacted"
+primary_sponsors: ["Bruce Williamson", "Chuck Efstration", "Ron Stephens", "Scott Holcomb", "Shaw Blackmon", "Todd Jones"]
+version_count: 6
+action_count: 23
+vote_count: 6
+first_action: "2025-02-10"
+last_action: "2025-07-01"
+source: "openstates"
+source_identifier: "ocd-bill/410d8cc4-6e4b-4d75-9eba-ca9f95e83794"
+source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
+source_hash: "5a8d2a4eb59030766913adaad9c70e5509fdd533d9708a1d0e80c9e21be549da"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ga"]
+---
+
+# Georgia HB 360 (2025_26) — Revenue and taxation; rehabilitation of historic structures; revise tax credit
+
+A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise a tax credit for the rehabilitation of historic structures; to authorize the credit to be claimed in the taxable year the year a certificate of occupancy is obtained for certain preapproved rehabilitations; to provide for related matters; to repeal conflicting laws; and for other purposes.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **HB 360/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239323.pdf)
+2. **LC 50 1051/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/231845.pdf)
+3. **LC 50 1163S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235500.pdf)
+4. **LC 50 1163S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233891.pdf)
+5. **Sen Floor Amend 1 AM 50 0131** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239188.pdf)
+6. **Sen Floor Amend 2** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239193.pdf)
+
+## Votes
+
+- Senate Vote #333 - 2025-2026 Regular Session — **26–24** (pass) · upper
+- House Vote #443 - 2025-2026 Regular Session — **158–5** (pass) · lower
+- Senate Vote #337 - 2025-2026 Regular Session — **51–4** (pass) · upper
+- House Vote #211 - 2025-2026 Regular Session — **168–3** (pass) · lower
+- Senate Vote #460 - 2025-2026 Regular Session — **49–6** (pass) · upper
+- Senate Vote #332 - 2025-2026 Regular Session — **34–17** (pass) · upper
+
+## Sponsors
+
+- Bruce Williamson — primary (person)
+- Chuck Efstration — primary (person)
+- Ron Stephens — primary (person)
+- Scott Holcomb — primary (person)
+- Shaw Blackmon — primary (person)
+- Todd Jones — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-02-10** House Hopper `introduction`
+- **2025-02-11** House First Readers `reading-1`
+- **2025-02-12** House Second Readers `reading-2`
+- **2025-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
+- **2025-03-06** House Third Readers `reading-3`
+- **2025-03-06** House Passed/Adopted By Substitute `passage`
+- **2025-03-10** Senate Read and Referred `referral-committee`
+- **2025-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
+- **2025-03-18** Senate Read Second Time `reading-2`
+- **2025-03-25** Senate Third Read `reading-3`
+- **2025-03-25** Senate Tabled
+- **2025-03-28** Senate Taken from Table
+- **2025-03-28** Senate Lost `failure, reading-3`
+- **2025-03-28** Senate Notice to Reconsider
+- **2025-03-31** Senate Reconsidered
+- **2025-04-02** Senate Tabled
+- **2025-04-04** Senate Taken from Table
+- **2025-04-04** Senate Reconsidered Passed/Adopted As Amended
+- **2025-04-04** House Agreed Senate Amend or Sub
+- **2025-04-09** House Sent to Governor `executive-receipt`
+- **2025-05-14** House Date Signed by Governor `executive-signature`
+- **2025-05-14** Act 262 `executive-signature`
+- **2025-07-01** Effective Date
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/410d8cc4-6e4b-4d75-9eba-ca9f95e83794`. Confidence: reported (aggregated from official Georgia legislature records).
+