---
type: "Bill"
title: "Revenue and taxation; medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers; provide tax credit"
description: "A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for a tax credit for medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers; to provide for definitions; to provide for conditions and limitations on certain tax credits; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 304"
citation: "Georgia HB 304 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bert Reeves", "Bruce Williamson", "Jodi Lott", "Matt Hatchett", "Patty Bentley", "Ron Stephens"]
version_count: 4
action_count: 17
vote_count: 1
first_action: "2021-02-04"
last_action: "2022-03-18"
source: "openstates"
source_identifier: "ocd-bill/eb608e97-e178-4cd1-9ce7-b0f8c57515ab"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "9d41b01cf94069734ae037841796f86dbfb71912675b914bc434d8e6744dbc07"
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 304 (2021_22) — Revenue and taxation; medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers; provide tax credit

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for a tax credit for medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers; to provide for definitions; to provide for conditions and limitations on certain tax credits; to provide for related matters; to provide for an effective date and applicability; 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 304/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209755.pdf)
2. **LC 43 2370S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209195.pdf)
3. **LC 43 2370S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/208999.pdf)
4. **LC 50 0129-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/196854.pdf)

## Votes

- PASSAGE — **150–0** (pass) · lower

## Sponsors

- Bert Reeves — primary (person)
- Bruce Williamson — primary (person)
- Jodi Lott — primary (person)
- Matt Hatchett — primary (person)
- Patty Bentley — primary (person)
- Ron Stephens — primary (person)

## Timeline

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

- **2021-02-04** House Hopper
- **2021-02-08** House First Readers `reading-1`
- **2021-02-09** House Second Readers `reading-2`
- **2022-03-11** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2022-03-11** House Third Readers `reading-3`
- **2022-03-11** House Passed/Adopted By Substitute `passage`
- **2022-03-15** Senate Read and Referred `referral-committee`
- **2022-03-15** Senate Committee Favorably Reported `committee-passage-favorable`
- **2022-03-16** Senate Read Second Time `reading-2`
- **2022-03-17** Senate Engrossed `passage`
- **2022-03-17** Senate Third Read `reading-3`
- **2022-03-17** Senate Passed/Adopted `passage`
- **2022-03-17** Senate Transmitted House
- **2022-03-17** House Sent to Governor `executive-receipt`
- **2022-03-18** House Date Signed by Governor `executive-signature`
- **2022-03-18** Act 567 `executive-signature`
- **2022-03-18** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eb608e97-e178-4cd1-9ce7-b0f8c57515ab`. Confidence: reported (aggregated from official Georgia legislature records).