---
type: "Bill"
title: "Income tax; certain medical preceptor rotations; revise tax credit"
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 revise a tax credit for certain medical preceptor rotations; to add dentistry; to increase the value of the tax credit; to revise definitions; to provide for an aggregate annual cap; to extend the sunset provision for such tax credit; 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: "2025_26"
identifier: "HB 144"
citation: "Georgia HB 144 (2025_26)"
classification: ["bill"]
subjects: ["HEALTH", "PROFESSIONS AND BUSINESSES", "REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Anne Allen Westbrook", "Darlene Taylor", "Edna Jackson", "Lee Hawkins", "Mark Newton", "Ron Stephens"]
version_count: 3
action_count: 16
vote_count: 3
first_action: "2025-01-28"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/3f8bc34b-8f44-41dd-8198-462e5dcf5515"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "b9a6b47bc36e30c74de29f228c918804753e4f0b7300316aec5c4a06669dbc01"
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 144 (2025_26) — Income tax; certain medical preceptor rotations; revise tax credit

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 revise a tax credit for certain medical preceptor rotations; to add dentistry; to increase the value of the tax credit; to revise definitions; to provide for an aggregate annual cap; to extend the sunset provision for such tax credit; 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. **Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/236582.pdf)
2. **HB 144/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/238486.pdf)
3. **LC 50 1006/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230436.pdf)

## Votes

- Senate Vote #355 - 2025-2026 Regular Session — **48–5** (pass) · upper
- Senate Vote #340 - 2025-2026 Regular Session — **30–20** (pass) · upper
- House Vote #155 - 2025-2026 Regular Session — **171–2** (pass) · lower

## Sponsors

- Anne Allen Westbrook — primary (person)
- Darlene Taylor — primary (person)
- Edna Jackson — primary (person)
- Lee Hawkins — primary (person)
- Mark Newton — primary (person)
- Ron Stephens — primary (person)

## Timeline

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

- **2025-01-28** House Hopper `introduction`
- **2025-01-29** House First Readers `reading-1`
- **2025-01-30** House Second Readers `reading-2`
- **2025-02-26** House Committee Favorably Reported `committee-passage-favorable`
- **2025-03-04** House Third Readers `reading-3`
- **2025-03-04** House Passed/Adopted `passage`
- **2025-03-06** Senate Read and Referred `referral-committee`
- **2025-03-20** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-21** Senate Read Second Time `reading-2`
- **2025-03-31** Senate Engrossed `passage`
- **2025-03-31** Senate Third Read `reading-3`
- **2025-03-31** Senate Passed/Adopted `passage`
- **2025-04-07** House Sent to Governor `executive-receipt`
- **2025-04-30** House Date Signed by Governor `executive-signature`
- **2025-04-30** Act 24 `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/3f8bc34b-8f44-41dd-8198-462e5dcf5515`. Confidence: reported (aggregated from official Georgia legislature records).