---
type: "Bill"
title: "Revenue and taxation; rehabilitation of historic structures; revise tax credit"
description: "A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise a tax credit for the rehabilitation of historic structures; to authorize the credit to be claimed in the taxable year the year a certificate of occupancy is obtained for certain preapproved rehabilitations; 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 360"
citation: "Georgia HB 360 (2025_26)"
classification: ["bill"]
subjects: ["PROPERTY", "REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Chuck Efstration", "Ron Stephens", "Scott Holcomb", "Shaw Blackmon", "Todd Jones"]
version_count: 6
action_count: 23
vote_count: 6
first_action: "2025-02-10"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/410d8cc4-6e4b-4d75-9eba-ca9f95e83794"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "5a8d2a4eb59030766913adaad9c70e5509fdd533d9708a1d0e80c9e21be549da"
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 360 (2025_26) — Revenue and taxation; rehabilitation of historic structures; revise tax credit

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise a tax credit for the rehabilitation of historic structures; to authorize the credit to be claimed in the taxable year the year a certificate of occupancy is obtained for certain preapproved rehabilitations; 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 360/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239323.pdf)
2. **LC 50 1051/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/231845.pdf)
3. **LC 50 1163S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235500.pdf)
4. **LC 50 1163S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233891.pdf)
5. **Sen Floor Amend 1 AM 50 0131** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239188.pdf)
6. **Sen Floor Amend 2** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239193.pdf)

## Votes

- Senate Vote #333 - 2025-2026 Regular Session — **26–24** (pass) · upper
- House Vote #443 - 2025-2026 Regular Session — **158–5** (pass) · lower
- Senate Vote #337 - 2025-2026 Regular Session — **51–4** (pass) · upper
- House Vote #211 - 2025-2026 Regular Session — **168–3** (pass) · lower
- Senate Vote #460 - 2025-2026 Regular Session — **49–6** (pass) · upper
- Senate Vote #332 - 2025-2026 Regular Session — **34–17** (pass) · upper

## Sponsors

- Bruce Williamson — primary (person)
- Chuck Efstration — primary (person)
- Ron Stephens — primary (person)
- Scott Holcomb — primary (person)
- Shaw Blackmon — primary (person)
- Todd Jones — primary (person)

## Timeline

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

- **2025-02-10** House Hopper `introduction`
- **2025-02-11** House First Readers `reading-1`
- **2025-02-12** House Second Readers `reading-2`
- **2025-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2025-03-06** House Third Readers `reading-3`
- **2025-03-06** House Passed/Adopted By Substitute `passage`
- **2025-03-10** Senate Read and Referred `referral-committee`
- **2025-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-18** Senate Read Second Time `reading-2`
- **2025-03-25** Senate Third Read `reading-3`
- **2025-03-25** Senate Tabled
- **2025-03-28** Senate Taken from Table
- **2025-03-28** Senate Lost `failure, reading-3`
- **2025-03-28** Senate Notice to Reconsider
- **2025-03-31** Senate Reconsidered
- **2025-04-02** Senate Tabled
- **2025-04-04** Senate Taken from Table
- **2025-04-04** Senate Reconsidered Passed/Adopted As Amended
- **2025-04-04** House Agreed Senate Amend or Sub
- **2025-04-09** House Sent to Governor `executive-receipt`
- **2025-05-14** House Date Signed by Governor `executive-signature`
- **2025-05-14** Act 262 `executive-signature`
- **2025-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/410d8cc4-6e4b-4d75-9eba-ca9f95e83794`. Confidence: reported (aggregated from official Georgia legislature records).