---
type: "Bill"
title: "Revenue and taxation; revise deductions allowed to dealers"
description: "A BILL to be entitled an Act to amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation of dealers for reporting and paying tax and reimbursement deduction, so as to revise deductions allowed to dealers; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 439"
citation: "Georgia HB 439 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Bill Yearta", "Matt Barton", "Noel Williams, Jr.", "Robert Dickey", "Trey Kelley", "Victor Anderson"]
version_count: 6
action_count: 18
vote_count: 3
first_action: "2025-02-12"
last_action: "2026-05-12"
source: "openstates"
source_identifier: "ocd-bill/a654bc99-0ceb-4b58-b7ba-8b2c061e5759"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "ba7e6ee9da54cfdf567e2485fd2b7d6dbeaa02cb16db65de9912e876921a8f91"
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 439 (2025_26) — Revenue and taxation; revise deductions allowed to dealers

A BILL to be entitled an Act to amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation of dealers for reporting and paying tax and reimbursement deduction, so as to revise deductions allowed to dealers; to provide for related matters; to provide for 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 439/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/247638.pdf)
2. **LC 44 3017/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232322.pdf)
3. **LC 44 3130S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235538.pdf)
4. **LC 44 3130S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/234742.pdf)
5. **Sen Ctee Sub LC 47 4254S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246575.pdf)
6. **Sen Ctee Sub LC 59 0438S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246221.pdf)

## Votes

- Senate Vote #789 - 2025-2026 Regular Session — **49–1** (pass) · upper
- House Vote #225 - 2025-2026 Regular Session — **170–1** (pass) · lower
- House Vote #764 - 2025-2026 Regular Session — **99–64** (pass) · lower

## Sponsors

- Bill Yearta — primary (person)
- Matt Barton — primary (person)
- Noel Williams, Jr. — primary (person)
- Robert Dickey — primary (person)
- Trey Kelley — primary (person)
- Victor Anderson — primary (person)

## Timeline

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

- **2025-02-12** House Hopper `introduction`
- **2025-02-13** House First Readers `reading-1`
- **2025-02-18** House Second Readers `reading-2`
- **2025-03-03** 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`
- **2026-03-18** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-18** Senate Recommitted `referral-committee`
- **2026-03-19** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-20** Senate Read Second Time `reading-2`
- **2026-03-23** Senate Engrossed `passage`
- **2026-03-23** Senate Third Read `reading-3`
- **2026-03-23** Senate Passed/Adopted By Substitute `passage`
- **2026-03-25** House Agreed Senate Amend or Sub
- **2026-04-06** House Sent to Governor `executive-receipt`
- **2026-05-12** House Date Signed by Governor `executive-signature`
- **2026-05-12** Act 709 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a654bc99-0ceb-4b58-b7ba-8b2c061e5759`. Confidence: reported (aggregated from official Georgia legislature records).