---
type: "Bill"
title: "Taxation; redrawing census tracts shall not disqualify a designated military zone as a less developed area; provide"
description: "A BILL to be entitled an Act to amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to provide that the redrawing of census tracts shall not disqualify a designated military zone from its designation as a less developed area; 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: "2013_14"
identifier: "HB 791"
citation: "Georgia HB 791 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ben Watson", "Jan Tankersley", "Ron Stephens"]
version_count: 2
action_count: 16
vote_count: 1
first_action: "2014-01-21"
last_action: "2014-04-15"
source: "openstates"
source_identifier: "ocd-bill/89fa408c-fd6a-4d28-b27e-06586df957da"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "4c20ffbaa3b424e3ecf1355218d816e3cbf83c5ef267db5d3479c661b262bc4e"
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 791 (2013_14) — Taxation; redrawing census tracts shall not disqualify a designated military zone as a less developed area; provide

A BILL to be entitled an Act to amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to provide that the redrawing of census tracts shall not disqualify a designated military zone from its designation as a less developed area; 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 791/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/143427.pdf)
2. **LC 28 6954/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/137778.pdf)

## Votes

- PASSAGE — **168–0** (pass) · lower

## Sponsors

- Ben Watson — primary (person)
- Jan Tankersley — primary (person)
- Ron Stephens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-01-21** House Hopper
- **2014-01-22** House First Readers `reading-1`
- **2014-01-23** House Second Readers `reading-2`
- **2014-02-04** House Committee Favorably Reported `committee-passage-favorable`
- **2014-02-06** House Third Readers `reading-3`
- **2014-02-06** House Passed/Adopted `passage`
- **2014-02-07** Senate Read and Referred `referral-committee`
- **2014-03-07** Senate Committee Favorably Reported `committee-passage-favorable`
- **2014-03-10** Senate Read Second Time `reading-2`
- **2014-03-11** Senate Engrossed `passage`
- **2014-03-11** Senate Third Read `reading-3`
- **2014-03-11** Senate Passed/Adopted `passage`
- **2014-03-24** House Sent to Governor `executive-receipt`
- **2014-04-15** House Date Signed by Governor `executive-signature`
- **2014-04-15** Act 511 `executive-signature`
- **2014-04-15** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/89fa408c-fd6a-4d28-b27e-06586df957da`. Confidence: reported (aggregated from official Georgia legislature records).