---
type: "Bill"
title: "Income tax; change certain definitions"
description: "A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to change certain definitions regarding such taxes; to provide an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 424"
citation: "Georgia HB 424 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Charles Martin", "Marcus Wiedower", "Mark Newton", "Trey Rhodes", "Vance Smith"]
version_count: 4
action_count: 16
vote_count: 1
first_action: "2021-02-11"
last_action: "2022-07-01"
source: "openstates"
source_identifier: "ocd-bill/b8771978-9b57-4722-9fdb-f75331483f05"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "159ddef14ae17fa7c2b3226fcc42247b30db8624f151c1345296c18f5df7876f"
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 424 (2021_22) — Income tax; change certain definitions

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to change certain definitions regarding such taxes; to provide 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 424/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/211156.pdf)
2. **LC 43 1840/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/197482.pdf)
3. **LC 43 2376S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209678.pdf)
4. **LC 43 2376S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/209000.pdf)

## Votes

- PASSAGE — **166–0** (pass) · lower

## Sponsors

- Bruce Williamson — primary (person)
- Charles Martin — primary (person)
- Marcus Wiedower — primary (person)
- Mark Newton — primary (person)
- Trey Rhodes — primary (person)
- Vance Smith — primary (person)

## Timeline

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

- **2021-02-11** House Hopper
- **2021-02-16** House First Readers `reading-1`
- **2021-02-17** House Second Readers `reading-2`
- **2022-03-11** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2022-03-15** House Third Readers `reading-3`
- **2022-03-15** House Passed/Adopted By Substitute `passage`
- **2022-03-16** Senate Read and Referred `referral-committee`
- **2022-03-22** Senate Committee Favorably Reported `committee-passage-favorable`
- **2022-03-23** Senate Read Second Time `reading-2`
- **2022-03-30** Senate Engrossed `passage`
- **2022-03-30** Senate Third Read `reading-3`
- **2022-03-30** Senate Passed/Adopted `passage`
- **2022-04-06** House Sent to Governor `executive-receipt`
- **2022-05-09** House Date Signed by Governor `executive-signature`
- **2022-05-09** Act 858 `executive-signature`
- **2022-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b8771978-9b57-4722-9fdb-f75331483f05`. Confidence: reported (aggregated from official Georgia legislature records).