---
type: "Bill"
title: "Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide"
description: "A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemptions, so as to provide for level 1 freeport exemptions for certain goods in inventory for electric utilities; to provide for application for such exemptions; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 1261"
citation: "Georgia HB 1261 (2025_26)"
classification: ["bill"]
subjects: ["PUBLIC UTILITIES AND TRANSPORTATION", "REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Brad Thomas", "Bruce Williamson", "Chas Cannon", "David Huddleston", "Robert Dickey", "Spencer Frye"]
version_count: 2
action_count: 15
vote_count: 3
first_action: "2026-02-09"
last_action: "2026-05-11"
source: "openstates"
source_identifier: "ocd-bill/c89a43fd-c456-4ab1-90b2-d6d4c41d34f3"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "7b3d27f0c00643131777a0e850232942875fb341e48a8c5831c63702334353ee"
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 1261 (2025_26) — Revenue and taxation; level 1 freeport exemptions for certain goods in inventory for electric utilities; provide

A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemptions, so as to provide for level 1 freeport exemptions for certain goods in inventory for electric utilities; to provide for application for such exemptions; to provide for related matters; 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 1261/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246940.pdf)
2. **LC 56 0550/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/242064.pdf)

## Votes

- Senate Vote #762 - 2025-2026 Regular Session — **29–19** (pass) · upper
- Senate Vote #778 - 2025-2026 Regular Session — **45–0** (pass) · upper
- House Vote #662 - 2025-2026 Regular Session — **100–66** (pass) · lower

## Sponsors

- Brad Thomas — primary (person)
- Bruce Williamson — primary (person)
- Chas Cannon — primary (person)
- David Huddleston — primary (person)
- Robert Dickey — primary (person)
- Spencer Frye — primary (person)

## Timeline

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

- **2026-02-09** House Hopper `introduction`
- **2026-02-10** House First Readers `reading-1`
- **2026-02-11** House Second Readers `reading-2`
- **2026-03-03** House Committee Favorably Reported `committee-passage-favorable`
- **2026-03-06** House Third Readers `reading-3`
- **2026-03-06** House Passed/Adopted `passage`
- **2026-03-09** Senate Read and Referred `referral-committee`
- **2026-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2026-03-19** Senate Read Second Time `reading-2`
- **2026-03-20** Senate Engrossed `passage`
- **2026-03-20** Senate Third Read `reading-3`
- **2026-03-20** Senate Passed/Adopted `passage`
- **2026-04-06** House Sent to Governor `executive-receipt`
- **2026-05-11** House Date Signed by Governor `executive-signature`
- **2026-05-11** Act 483 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c89a43fd-c456-4ab1-90b2-d6d4c41d34f3`. Confidence: reported (aggregated from official Georgia legislature records).