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-439.md

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+---
+type: "Bill"
+title: "Revenue and taxation; revise deductions allowed to dealers"
+description: "A BILL to be entitled an Act to amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation of dealers for reporting and paying tax and reimbursement deduction, so as to revise deductions allowed to dealers; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
+jurisdiction: "us/states/ga"
+legislature: "Georgia General Assembly"
+session: "2025_26"
+identifier: "HB 439"
+citation: "Georgia HB 439 (2025_26)"
+classification: ["bill"]
+subjects: ["REVENUE AND TAXATION"]
+status: "enacted"
+primary_sponsors: ["Bill Yearta", "Matt Barton", "Noel Williams, Jr.", "Robert Dickey", "Trey Kelley", "Victor Anderson"]
+version_count: 6
+action_count: 18
+vote_count: 3
+first_action: "2025-02-12"
+last_action: "2026-05-12"
+source: "openstates"
+source_identifier: "ocd-bill/a654bc99-0ceb-4b58-b7ba-8b2c061e5759"
+source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
+source_hash: "ba7e6ee9da54cfdf567e2485fd2b7d6dbeaa02cb16db65de9912e876921a8f91"
+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 439 (2025_26) — Revenue and taxation; revise deductions allowed to dealers
+
+A BILL to be entitled an Act to amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation of dealers for reporting and paying tax and reimbursement deduction, so as to revise deductions allowed to dealers; to provide for related matters; to provide for an effective date; 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 439/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/247638.pdf)
+2. **LC 44 3017/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232322.pdf)
+3. **LC 44 3130S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235538.pdf)
+4. **LC 44 3130S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/234742.pdf)
+5. **Sen Ctee Sub LC 47 4254S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246575.pdf)
+6. **Sen Ctee Sub LC 59 0438S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246221.pdf)
+
+## Votes
+
+- Senate Vote #789 - 2025-2026 Regular Session — **49–1** (pass) · upper
+- House Vote #225 - 2025-2026 Regular Session — **170–1** (pass) · lower
+- House Vote #764 - 2025-2026 Regular Session — **99–64** (pass) · lower
+
+## Sponsors
+
+- Bill Yearta — primary (person)
+- Matt Barton — primary (person)
+- Noel Williams, Jr. — primary (person)
+- Robert Dickey — primary (person)
+- Trey Kelley — primary (person)
+- Victor Anderson — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-02-12** House Hopper `introduction`
+- **2025-02-13** House First Readers `reading-1`
+- **2025-02-18** House Second Readers `reading-2`
+- **2025-03-03** 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`
+- **2026-03-18** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
+- **2026-03-18** Senate Recommitted `referral-committee`
+- **2026-03-19** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
+- **2026-03-20** Senate Read Second Time `reading-2`
+- **2026-03-23** Senate Engrossed `passage`
+- **2026-03-23** Senate Third Read `reading-3`
+- **2026-03-23** Senate Passed/Adopted By Substitute `passage`
+- **2026-03-25** House Agreed Senate Amend or Sub
+- **2026-04-06** House Sent to Governor `executive-receipt`
+- **2026-05-12** House Date Signed by Governor `executive-signature`
+- **2026-05-12** Act 709 `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a654bc99-0ceb-4b58-b7ba-8b2c061e5759`. Confidence: reported (aggregated from official Georgia legislature records).
+