---
type: "Bill"
title: "Income tax; repeal a limitation on types of partnerships that may elect to pay income taxes at the entity level"
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 repeal a limitation on the types of partnerships that may elect to pay income taxes at the entity level; 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: "2023_24"
identifier: "HB 412"
citation: "Georgia HB 412 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Shaw Blackmon"]
version_count: 5
action_count: 18
vote_count: 3
first_action: "2023-02-14"
last_action: "2023-07-01"
source: "openstates"
source_identifier: "ocd-bill/1e355adf-47ff-4433-96b9-970ad4d4d6ff"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "14166630ef72e68fe9fc7fdcc099c8a2b5ff2fa00b293a2e6eeb02dea7b2cf47"
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 412 (2023_24) — Income tax; repeal a limitation on types of partnerships that may elect to pay income taxes at the entity level

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 repeal a limitation on the types of partnerships that may elect to pay income taxes at the entity level; 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 412 Audit Certification** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218391.pdf)
2. **HB 412/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/219703.pdf)
3. **LC 43 2632/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/214593.pdf)
4. **LC 43 2695S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217223.pdf)
5. **LC 43 2695S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/216809.pdf)

## Votes

- Senate Vote #316 - 2023-2024 Regular Session — **48–1** (pass) · upper
- Senate Vote #297 - 2023-2024 Regular Session — **33–19** (pass) · upper
- House Vote #203 - 2023-2024 Regular Session — **175–0** (pass) · lower

## Sponsors

- Bruce Williamson — primary (person)
- Shaw Blackmon — primary (person)

## Timeline

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

- **2023-02-14** House Hopper `introduction`
- **2023-02-15** House First Readers `reading-1`
- **2023-02-16** House Second Readers `reading-2`
- **2023-03-02** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2023-03-06** House Third Readers `reading-3`
- **2023-03-06** House Passed/Adopted By Substitute `passage`
- **2023-03-07** Senate Read and Referred `referral-committee`
- **2023-03-16** Senate Committee Favorably Reported `committee-passage-favorable`
- **2023-03-20** Senate Read Second Time `reading-2`
- **2023-03-27** Senate Engrossed `passage`
- **2023-03-27** Senate Tabled
- **2023-03-27** Senate Taken from Table
- **2023-03-27** Senate Third Read `reading-3`
- **2023-03-27** Senate Passed/Adopted `passage`
- **2023-03-31** House Sent to Governor `executive-receipt`
- **2023-05-02** House Date Signed by Governor `executive-signature`
- **2023-05-02** Act 238 `executive-signature`
- **2023-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1e355adf-47ff-4433-96b9-970ad4d4d6ff`. Confidence: reported (aggregated from official Georgia legislature records).